The Zimbabwe Revenue Authority (ZIMRA) has rolled out sweeping new presumptive taxes targeting commuter omnibuses, taxis, driving schools, and goods vehicles, igniting anger among transport operators and citizens already struggling under one of the region's heaviest tax burdens.
Gazetted under Public Notice No. 51 of 2025 on September 5, the new levies set monthly payments of US$50 for kombis carrying 8 to 14 passengers, escalating to US$100 for buses with 37 passengers or more. Taxi operators face a flat US$35 monthly charge, while driving schools must pay between US$50 and US$100 per vehicle. For haulage trucks, the levy ranges from US$200 for vehicles over 10 tonnes to US$500 for those exceeding 20 tonnes.
ZIMRA has appointed the Zimbabwe National Road Administration (ZINARA) as its collection agent. Operators will be required to provide proof of payment or a tax clearance certificate to renew licences. The tax is payable in Zimbabwe dollars at the official exchange rate, regardless of whether operators transact in foreign currency.
The announcement has sparked immediate backlash. Transport associations warned that operators would likely pass the costs onto passengers, triggering further fare increases.
"This is nothing short of extortion," said a Bulawayo taxi driver. "We are already paying licence fees, fuel levies, insurance, and tolls. Now ZIMRA wants more, while people cannot even afford current fares."
Economists argue that Zimbabwe's layered taxation system – including VAT, PAYE, radio licences, road tolls, and vehicle licensing – makes the new levy a reflection of a Treasury desperate to plug revenue gaps by targeting the informal sector.
The presumptive tax system, first introduced in 2005, has long been opposed by commuter omnibus operators, who contend that it disproportionately affects small players without adequately formalising the wider transport sector. Past years have seen clashes between kombi associations and authorities over enforcement, with operators accused of avoiding payments by bypassing designated routes or operating without proper licensing.
The new measures are expected to test relations between ZIMRA and the transport sector, with widespread concerns over affordability and economic impact.
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