Tax Clearance (ITF263) in Zimbabwe: What It Is and How to Get It

An ITF263 is the tax clearance certificate issued by the Zimbabwe Revenue Authority (ZIMRA) to taxpayers whose tax position is satisfactory. It is one of the most requested documents in Zimbabwean business — by tender committees, local authorities and the companies that pay you.

Why it matters

• Avoid 30% withholding tax. With a valid ITF263, no 30% withholding tax is deducted when you’re paid for goods and services.
• Tenders. Most public and corporate tenders require a valid tax clearance.
• Licences. Local authorities often ask for it when issuing licences.
• Imports. A valid certificate helps avoid presumptive tax on imports.

What ZIMRA requires

• Registration with ZIMRA for income tax
• All statutory returns up to date for every tax head you’re registered for
• All payments up to date — or an approved payment arrangement for anything outstanding
• Correct master data: physical address, email, phone, bank accounts and industry
• For VAT-registered businesses, invoicing set up correctly for multi-currency transactions

How you receive it

Under ZIMRA’s TaRMS system, compliant taxpayers don’t need to apply — the certificate is generated and emailed to the email address on ZIMRA’s records. That is why correct master data matters: if your email is wrong, the certificate goes nowhere.

How long it lasts

For most businesses an ITF263 is valid for 12 months from the date of issue. Large and medium clients’ certificates expire on 31 December each year.

Does it cost anything?

ZIMRA issues the ITF263 free of charge, and warns the public against anyone demanding payment for the certificate itself. Where businesses need help is getting compliant: filing outstanding returns, correcting records and agreeing payment plans. That is the work an adviser charges for.

Step by step: getting compliant

1. Log in to TaRMS (or recover access) and check your compliance status.
2. List every tax head you’re registered for — income tax, VAT, PAYE — and the periods outstanding.
3. File the missing returns.
4. Pay what’s due, or agree a payment arrangement with ZIMRA for arrears.
5. Correct your master data — especially your email address, bank account and physical address.
6. Once you’re compliant, ZIMRA generates the ITF263 and emails it to you.

Why compliant businesses still don’t receive it

• The email address on ZIMRA’s records is old or wrong
• One small return from an earlier period is still outstanding
• A payment was made but not allocated to the right tax head
• For VAT-registered businesses, invoicing isn’t set up for multi-currency as required

Keeping it valid all year

A tax clearance can only stay current if you stay current. Diarise every return and payment date, keep your contact details up to date with ZIMRA, and check the expiry date on your certificate before every tender submission.

Checking a supplier’s tax clearance

If you pay suppliers, check that their ITF263 is valid on the date of payment. Without a valid certificate, the withholding tax rules may require you to deduct 30% from the payment.

This guide is general information, not legal or tax advice. Rules and fees change — confirm the current position with the relevant authority or ask us before you act.