Public Notice 51 of 2026 Voluntary Disclosure Reminder for all Taxpayers and any persons renting out or leasing out properties

ZIMRA has issued a reminder about its Voluntary Disclosure Programme, aimed squarely at people earning rental and lease income. The programme itself is not new — it was introduced by Public Notice 25 of 2026 and extended to 30 September 2026 by Public Notice 42 of 2026 — and this notice restates the offer and spells out who it is meant for.

The deal is that a taxpayer who comes forward, discloses fully and truthfully, and settles or arranges to settle what is owed gets the penalties waived in full. The disclosure does not trigger an audit or prosecution. Interest still applies, as the law requires, so this is relief from penalties rather than from the debt itself. Payment arrangements can be negotiated.

ZIMRA spells out how wide "property" is here: houses, flats, cottages, hostels, cluster homes in gated communities, offices and office blocks, plant and equipment, motor vehicles, farms and plots, and anything else rented or leased out. It applies whether the letting is private or commercial, in cities, municipal areas, towns or growth points.

The tax types named are income tax on rental income, VAT where someone is in the business of selling immovable property, PAYE where staff manage the properties, presumptive rental income tax in lease arrangements where the tenant is liable for presumptive tax, and other withholding taxes on property development and leasing transactions.

To take it up, a taxpayer submits a completed Voluntary Disclosure Form with detailed schedules to their nearest ZIMRA office or the contact centre — the form is free from any ZIMRA office or from the website under Domestic Taxes Forms — then files any outstanding returns and pays or arranges to pay. Registration can be done through the ZIMRA self-service portal, and ZIMRA says guidance is free on request.

The notice closes with the warning that after the cut-off, any non-compliance found will be dealt with under the full provisions of the tax laws. It is open to anyone with outstanding tax issues, not only landlords.