If you have purchased or transferred a second-hand, locally registered motor vehicle in Zimbabwe without completing the official tax clearance, the clock is ticking. The Zimbabwe Revenue Authority (ZIMRA) has issued an urgent directive giving all motorists with outstanding Special Excise Duty liabilities until 31 December 2026 to fully regularise their accounts and settle what they owe.
Failing to complete this process exposes vehicle owners to severe financial penalties and legal obstacles.
What Is the ZIMRA Special Excise Duty?
When buying or transferring a pre-owned vehicle registered in Zimbabwe, the buyer is required by law to pay a Special Excise Duty.
The Standard Timeline
- 14 Working Days: You must submit your vehicle sale documentation to ZIMRA within 14 working days of receiving your Police clearance (CV4 Form).
- 30 Days to Pay: Once ZIMRA assesses your vehicle, you have 30 calendar days to pay the assessed amount.
Implications of Non-Compliance
Ignoring or delaying your Special Excise Duty payments comes with heavy consequences:
- Immediate Financial Penalty: Late payment automatically attracts a 30% penalty on top of the original duty owed.
- Accumulating Interest: Ongoing interest continues to accrue on the outstanding principal and penalty amounts until fully paid.
- Blocked CVR Change of Ownership: You cannot legally transfer the vehicle title or receive a new registration book in your name without a ZIMRA tax clearance certificate.
- Legal Liabilities: Driving an un-transferred or tax-delinquent vehicle leaves you vulnerable to impoundment during road checks.
ZIMRA Special Excise Duty Rates Schedule
Special Excise Duty is payable in US Dollars (USD), though payment in local currency is permitted at the prevailing official exchange rate on the day of payment if the sale transaction was concluded in local currency. Rates are determined strictly by the vehicle’s age (from the year of manufacture) and engine capacity:
| Vehicle Age | Engine Capacity | Special Excise Duty (USD) |
| 0 to 4 Years Old | Up to 1000cc | $300 |
| 1001cc – 1500cc | $400 | |
| 1501cc – 2000cc | $500 | |
| 2001cc and above | $600 | |
| 5 to 10 Years Old | Up to 1000cc | $150 |
| 1001cc – 1500cc | $200 | |
| 1501cc – 2000cc | $300 | |
| 2001cc and above | $400 | |
| 11 to 15 Years Old | Up to 1000cc | $75 |
| 1001cc – 1500cc | $100 | |
| 1501cc – 2000cc | $150 | |
| 2001cc and above | $200 | |
| 16 to 20 Years Old | Up to 1000cc | $50 |
| 1001cc – 1500cc | $60 | |
| 1001cc – 2000cc | $100 | |
| 2001cc and above | $150 | |
| Over 20 Years Old | All engine sizes | $50 (Flat rate) |
Follow-up Step: Central Vehicle Registry (CVR) Registration
Once ZIMRA issues your clearance, you must complete the ownership transfer at the Central Vehicle Registry (CVR). Under statutory amendments (SI 10 of 2026), vehicle registration costs at CVR are reduced as follows:
- Change of ownership with new registration plates: Reduced to US$95 (down from up to US$515).
- Change of ownership retaining existing plates: Only US$15.
Required Documentation Checklist
When visiting your local ZIMRA office to submit your application, bring the following five required documents:
- Original Registration Book of the vehicle.
- Stamped & Signed CV4 Form from the Vehicle Theft Squad (VTS) / Police Clearance (must be valid within 14 days).
- Signed Agreement of Sale stating full names, ID numbers, physical addresses of buyer and seller, engine/chassis numbers, and agreed sale price.
- National ID Copies (3 clear copies for both buyer and seller).
- Proof of Residence for both buyer and seller (utility bills less than 3 months old).
ZIMRA Contact Information & Support
For inquiries, clearance assessments, or clarification regarding your outstanding duty liabilities, reach out to ZIMRA through the following channels:
- Email:
pr@zimra.co.zw|webmaster@zimra.co.zw - Toll-Free Line: 585 (NetOne users: 08010271)
- WhatsApp Support: +263 717 585 585
- Head Office Contact Centre Phone: (0242) 758891-5 / 790813-4 / 751624
- Physical Address: ZB Centre, Corner Kwame Nkrumah Ave & 1st Street, Harare, Zimbabwe
- Website & Portal: zimra.co.zw
Avoid the 30% penalty and legal complications—submit your paperwork to ZIMRA today before the 31 December 2026 deadline.
