Quarterly Payment Dates (QPDs) explained for 2026

Zimbabwean companies do not wait until the end of the year to pay income tax. Under the Quarterly Payment Dates (QPD) system, tax is paid in advance in four instalments, based on an estimate of the year's taxable income. The final liability is settled when the annual return (ITF12C) is assessed.

Your next QPD in 2026

The fourth instalment has a return filing deadline of 15 December 2026 and a separate payment deadline of 20 December 2026. Its share is 35% of estimated annual tax. Send records by 10 December or an earlier agreed date so we have at least five calendar days before filing.

How to prepare the estimate

1. Update management accounts and estimate taxable income for the year, including relevant tax adjustments.
2. Apply the tax rate and levies applicable to your taxpayer class and year.
3. Calculate the instalment and reconcile previous payments and changes in the estimate.

The filing deadline is separate from the payment deadline. Consult the current ZIMRA notice and your tax position before submitting or paying.

Revisit the estimate each quarter

Trading conditions change during the year. Updating the estimate at each QPD, using current management accounts, keeps the payments realistic, avoids paying too much tax too early and reduces the risk of underpayment.

How we help

We prepare quarterly management accounts, calculate each QPD, assist with returns and help you plan for filing and payment dates.

This article is general information, not advice for your specific circumstances. Last reviewed October 2026.