The Zimbabwe Revenue Authority has announced specific monthly presumptive tax rates for public transport operators, including kombis, taxis, driving schools, and trucks. According to ZIMRA, these rates are applicable to vehicles used for carrying passengers or goods for business purposes.
For kombis, the tax rates vary based on passenger capacity. Those with a capacity of 15-24 passengers will pay $60 per month, while those with 8-14 passengers will pay $50, and those with 25-36 passengers will pay $80. Larger kombis with a capacity of 37+ passengers will pay $100 per month.
Other vehicle operators, including taxi-cabs, driving schools, and trucks, will also be subject to specific tax rates. Taxi-cabs with up to 7 passengers will pay $35 per month, while driving schools will pay $50 for Class 4. For Class 1 and 2 driving schools, the tax rate is $100.
The tax rates for trucks range from $200 to $500 per month, depending on the vehicle’s capacity. Small trucks pulling trailers will pay $500 per month, while larger trucks above 20 tonnes will also pay $500.
Payment of the presumptive tax is a prerequisite for obtaining a license, and vehicle owners can pay in local currency at the day’s official exchange rate. This tax applies only to vehicles used for carrying passengers or goods for business or hire.
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