ITF263 Tax Clearance: How to Get and Verify a ZIMRA Certificate (2026)

Without a valid ITF263, the businesses that pay you must hold back 30% of every payment for ZIMRA. With one, you get paid in full, and you can bid for tenders and renew council licences.

It's free, and you don't apply for it any more. Since January 2024, ZIMRA's TaRMS system issues it automatically to taxpayers who are up to date. Here's how to make sure you qualify.

ITF263 at a glance

Source: ZIMRA's ITF263 questions and answers and Public Notice 4 of 2024.

Why you need an ITF263

According to ZIMRA, a valid tax clearance certificate means:

• No 30% withholding tax is deducted when customers pay you for goods and services.
• No presumptive tax is charged on your imports.
• You can bid for tenders, where a tax clearance is required.
• You can apply for licences from local authorities, which require one.
• Business partners trust you more, because the certificate shows you're tax-compliant.

The 30% withholding rule

Under section 80 of the Income Tax Act, a business paying a supplier who doesn't provide a valid tax clearance must withhold 30% of qualifying payments and pay it to ZIMRA, the Financial Gazette explained in October 2026. Tax advisers commonly describe the trigger as payments to one supplier of more than US$1,000 in a year, though you should confirm the current threshold with ZIMRA.

In practice, a US$5,000 invoice to a customer who withholds 30% means you receive US$3,500, and the other US$1,500 goes to ZIMRA. You can claim it back as a credit against your income tax, but only when you file. That's a big cash-flow hit for a small business. Tax advisers also point out that the 30% is applied at the time of payment, not when you invoice, so an ITF263 that expires in between can still trigger it.

How to get your ITF263 through TaRMS

Since 1 January 2024, ITF263s are only available through ZIMRA's Tax and Revenue Management System (TaRMS). Older certificates issued through the previous systems stopped being valid on that date.

1. Claim your TIN and register on TaRMS through the Self-Service Portal (SSP). If you were already a ZIMRA taxpayer, you claim your ZIMRA TIN with your old BP number. If you never had a Business Partner number, register as a new taxpayer.
2. Check your master data: physical address, email address, phone number, bank accounts and industry classification. The certificate is emailed to the address ZIMRA holds, so if your email has changed, update it with a REV 2 form.
3. File every return for every tax you're registered for, for example income tax, PAYE, VAT and withholding taxes.
4. Pay everything you owe for all tax types, including presumptive taxes and royalties.
5. If you can't pay in full, approach ZIMRA for an approved payment arrangement first.
6. If you're VAT-registered, make sure your fiscal devices are upgraded and linked to ZIMRA's Fiscalisation Data Management System (FDMS), and that your invoices show the currency of the transaction and both parties' TaRMS TIN and VAT numbers.
7. Wait for the email. Once you're compliant, TaRMS generates the ITF263 and emails it. "Compliant clients are no longer required to apply," ZIMRA says.

If you've done all of this and still haven't received an ITF263, contact your nearest ZIMRA office or the Contact Centre on 585.

How long is an ITF263 valid?

The exact validity dates are printed on the certificate.

How to verify an ITF263

If a supplier sends you an ITF263, check it before you pay without withholding:

1. Go to mytaxselfservice.zimra.co.zw.
2. Click Verify Tax Clearance Certificate.
3. Scan the QR code on the certificate, or enter the supplier's TIN and the authentication code printed on it.
4. Click Verify. The portal shows whether the certificate is authentic.

A genuine TaRMS ITF263 shows the ZIMRA logo, the heading "Tax Clearance Certificate ITF263", the comment "Your Tax position is Satisfactory. No tax should be withheld", the validity dates, the TIN, the taxpayer's name and trade name, the date and time issued, a system-generated authentication code and link, and a QR code.

Why ITF263 is refused, and how to fix it

The most common reasons ZIMRA's system doesn't issue a clearance:

• A missing return for any tax type, even a nil return for a month you didn't trade.
• An unpaid balance, including penalties and interest, on any tax head.
• Wrong master data, especially an old email address, so the certificate goes nowhere.
• For VAT operators, fiscal devices not linked to FDMS or invoices missing the required details.
• Not registered on TaRMS because you never claimed your TIN after the switch from the old system.

Fix: check your tax ledger on the Self-Service Portal, file what's missing, pay or arrange payment, update your details, and allow the system to re-run your compliance check.

Watch out for ITF263 scams

ZIMRA doesn't charge for tax clearance certificates. Anyone asking for money to "process" or "speed up" an ITF263, including people claiming to be ZIMRA staff, is running a scam. ZIMRA encourages taxpayers to report these requests to the police or a ZIMRA office.

Fake certificates also circulate. Always verify a supplier's ITF263 on the portal before you pay them in full.

If you're a business owner, tax clearance sits alongside your other ZIMRA duties: PAYE for staff (ZIMRA PAYE tax tables) and the transfer tax on your bank and mobile money payments (IMTT in Zimbabwe). In Zambia, the equivalent compliance pressure comes from electronic invoicing; see ZRA Smart Invoice. More Zimbabwe guides are on our Zimbabwe page.

Frequently asked questions

How do I get an ITF263 in Zimbabwe?

Register on ZIMRA's TaRMS Self-Service Portal, file all your returns, pay all your taxes and keep your contact details up to date. TaRMS then generates the ITF263 automatically and emails it to you. There's no separate application.

How much does an ITF263 cost?

Nothing. ZIMRA charges no fee for tax clearance certificates and warns people to report anyone asking for payment.

How long is a ZIMRA tax clearance valid?

Certificates for large and medium client office taxpayers expire on 31 December each year. All other certificates are valid for 12 months from the date of issue.

What happens if I don't have an ITF263?

Businesses paying you can withhold 30% of qualifying payments and send it to ZIMRA. You also can't bid for tenders or get some local authority licences, and presumptive tax can apply to your imports.

How do I verify a ZIMRA tax clearance certificate?

Go to mytaxselfservice.zimra.co.zw, click Verify Tax Clearance Certificate, then scan the QR code or enter the TIN and authentication code from the certificate.

Why haven't I received my ITF263?

Usually because a return is missing, a tax balance (including penalties) is unpaid, your email on ZIMRA's records is out of date, or you haven't registered on TaRMS. Fix the gap, then contact ZIMRA on 585 if it still doesn't arrive.