The Zimbabwe Revenue Authority (ZIMRA) has unveiled a sweeping set of presumptive taxes targeting commuter omnibuses, taxis, driving schools, and goods vehicles, igniting outrage among transport operators and citizens already burdened by one of the region’s heaviest taxation regimes.
Gazetted under Public Notice No. 51 of 2025 on September 5, the new levies stipulate monthly payments ranging from 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 per month, while driving schools are required to pay between US$50 and US$100 per vehicle. For haulage trucks, the levy spans US$200 for vehicles over 10 tonnes to US$500 for trucks exceeding 20 tonnes.
“This is nothing short of extortion,” said a Bulawayo-based taxi driver who requested anonymity. “We are already paying licence fees, fuel levies, insurance, and tolls. Now ZIMRA wants more, while most passengers cannot even afford the current fares.”
The new tax framework comes at a time when Zimbabwe’s transport sector is grappling with rising operating costs due to inflation, fuel price volatility, and ongoing economic pressures. Many operators fear that the additional burden will force them to increase fares, further straining already cash-strapped commuters.
Fresh Kombi, Taxi Tax by ZIMRA Triggers Outcry
Economists argue that the presumptive levy reflects a Treasury desperate to plug revenue gaps by targeting the informal sector. “Zimbabwe’s layered taxation system – which includes VAT, PAYE, radio licences, road tolls, and vehicle licensing – already imposes a heavy burden on operators and small businesses,” said economic analyst Tendai Masuka. “Introducing another levy risks stifling economic activity, especially in the informal transport sector, which is critical for urban mobility.”
The presumptive tax system was first introduced in 2005 as a mechanism to simplify tax collection from small operators who often evaded regular assessments. However, commuter omnibus operators have long opposed it, arguing that it disproportionately affects small players without providing meaningful formalisation of the wider transport sector. Over the years, enforcement has frequently led to clashes between kombi associations and authorities, with operators accused of bypassing designated routes or operating without proper licensing.
Under the new regulations, ZIMRA has appointed the Zimbabwe National Road Administration (ZINARA) as its collection agent. Operators are required to produce proof of payment or a valid tax clearance certificate to renew vehicle licences. The tax is payable in Zimbabwe dollars at the official exchange rate, even if operators transact in foreign currency.
Transport associations have warned that the new measures could have a domino effect on fares. “Commuters are already feeling the pinch, and these additional costs will inevitably be passed on to them,” said a spokesperson for the Commuter Omnibus Association. “If the government is serious about supporting the sector, it should consider structured interventions that do not cripple operators or make travel unaffordable.”
Public reaction has been equally critical. Many citizens have expressed frustration over what they perceive as an increasing reliance on levies and fees to boost government revenue, often without visible improvements in service delivery. Social media platforms have seen heated debates, with some calling for the suspension of the tax until further consultations with stakeholders are held.
Despite the backlash, ZIMRA maintains that the levies are necessary to improve compliance and ensure that all operators contribute to the national fiscus. Authorities argue that formalising informal operators will help streamline revenue collection, enhance accountability, and ultimately benefit the public by supporting road infrastructure and safety initiatives.
Analysts caution that balancing fiscal objectives with economic realities will be critical. “The government must tread carefully,” said economist Victor Ndhlovu. “Overburdening informal transport operators risks pushing them further into the shadows, reducing overall tax compliance, and raising transport costs for ordinary Zimbabweans.”
The new taxes are set to take effect immediately, and operators are being urged to comply to avoid penalties or delays in licence renewals. In the coming weeks, the impact on fares, commuter behaviour, and overall sector dynamics will be closely monitored, providing a litmus test for both ZIMRA’s enforcement capacity and the government’s approach to revenue mobilisation in challenging economic times.
As Zimbabwe implements these sweeping measures, transport operators, commuters, and policymakers alike face the challenge of reconciling revenue needs with economic sustainability and public affordability. The coming months will reveal whether the levies achieve their intended fiscal objectives without destabilising a sector crucial for daily life across the country.
ZIMRA – Byo
