ZIMRA Tightens Net on Content Creators, Informal Sector Over Undeclared Income

The Zimbabwe Revenue Authority (ZIMRA) is stepping up efforts to enforce tax compliance across Zimbabwe’s informal sector, with content creators, small-scale traders, and street entrepreneurs increasingly coming under scrutiny.

This follows a recent public notice in which ZIMRA invited individuals and businesses to voluntarily disclose any undeclared income or outstanding tax obligations for the 2025 assessment year. The initiative is designed to allow taxpayers to regularise their affairs without facing penalties before authorities move in with stricter enforcement.

Sources who spoke to Afriprobe say the tax authority is now focusing on individuals whose lifestyles appear inconsistent with their declared income.

“We have been seeing some people building expensive houses and driving luxurious cars, yet their tax contributions do not reflect such lifestyles,” said a ZIMRA official who requested anonymity.

Authorities are not relying on guesswork. ZIMRA uses a combination of financial data, third-party records, and digital tracking to identify discrepancies. This includes monitoring bank transactions, mobile money activity, property ownership, and vehicle registrations, as well as matching information from employers and business partners.

For content creators and freelancers, income streams such as brand deals, advertising revenue, and foreign currency inflows are increasingly traceable through payment platforms and banking channels. Officials say such digital footprints make it easier to detect income that has not been declared.

ZIMRA also applies industry benchmarks to assess whether declared earnings are realistic, while tip-offs and whistleblower reports can trigger further investigations. Once flagged, taxpayers may be required to provide supporting documents such as bank statements, invoices, and contracts.

The voluntary disclosure programme applies to all taxpayers, including those in the informal economy, and covers key tax heads such as income tax, VAT, PAYE, and capital gains tax.

Taxpayers have until 30 June 2026 to come forward. ZIMRA has warned that after the deadline, any non-compliance identified will be dealt with under the full provisions of the law, including penalties and possible prosecution.

The move signals a broader push by authorities to widen the tax base and bring Zimbabwe’s fast-growing informal and digital economy into the formal tax system.