ZIMRA Special Excise Duty rates for change of ownership of second-hand cars

Valentine Muhamba Avatar
ZIMRA, Special Excise duty rates, second-hand cars, change of ownership, PAYE 2% Tax IMTT, Tax clearance ITF 263, online portal e-sevices

In something that is sorely belated, the Zimbabwe Revenue Authority (ZIMRA) earlier this year announced the new rates and requirements for change of ownership of second-hand cars. These fees or rates fall under the Special Excise Duty which is charged in terms of Section 172B of the Customs and Excise Act.

With effect from the 1st of January, 2021, the amounts of excise duty payable on change of ownership of second-hand motor vehicles are as per the tables below.

Special Excise Duty rates/fees for second-hand cars

0 to 4 year old cars

Engine CapacityEngine CapacitySpecial Excise Duty Rate (ZWL)
Up to 1000cc24 000
1001-1500cc32 000
1501-2000cc40 000
2001-2500cc48 000
2501-3000cc48 000
3001-3500cc48 000
Above 3500cc48 000

5 to 10 year old cars

Engine CapacityEngine CapacitySpecial Excise Duty Rate (ZWL)
Up to 1000cc12 000
1001-1500cc16 000
1501-2000cc20 000
2001-2500cc24 000
2501-3000cc32 000
3001-3500cc32 000
Above 3500cc32 000

11 – 15 year old cars

Engine CapacityEngine CapacitySpecial Excise Duty Rate (ZWL)
Up to 1000cc6 000
1001-1500cc8 000
1501-2000cc12 000
2001-2500cc16 000
2501-3000cc16 000
3001-3500cc16 000
Above 3500cc16 000

16 to 20 year old cars

Engine CapacityEngine CapacitySpecial Excise Duty Rate (ZWL)
Up to 1000cc4 000
1001-1500cc6 000
1501-2000cc8 000
2001-2500cc12 000
2501-3000cc12 000
3001-3500cc12 000
Above 3501cc12 000

Aditional requirements

1. Motor vehicle registration book (original not copy)

2. Central Vehicle Registry Form Number 4 signed and stamped by the Zimbabwe Republic Police’s Vehicle Theft Squad (ZRPVTS). This signed Police clearance is valid for 14 days from the date of issue.

3. Certified copies of National Identity Certificates for both buyer and seller.

4. Proof of residence for buyer and seller in the form of utility bill for water, electricity or any other such document

5. Agreement of sale signed by buyer and seller with the following details:
a. Full names, addresses and national identity numbers for buyer and seller.

b. Details of the vehicle, i.e. make, model, year of manufacture, engine and chassis numbers

c. Full sale price – proof of payment should be in the form of invoices, receipts and telegraphic transfers.

Exemption from Special Excise Duty

The following transfers of ownership of second-hand motor cars are exempt from paying Special Excise Duty:

1. Transfers between spouses married under the customary law or Marriage Act.

2. Between parents and children of such a marriage

3. Companies under the same control

4. Vehicle acquired by way of inheritance

5. Sales between or transfer to Private Voluntary Organisations.

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  1. Bar-Fly

    Yet more rip-offs from zpf! Oh, not that many of you will mind… You’ve been stupid enough to keep voting them back in, time after time…

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