Change of vehicle ownership fees for second-hand cars have been increased

Valentine Muhamba

3 January 2022

According to Act No. 7 of 2021 Finance Act, the Special Excise Duty or rates for second-hand car change of ownership have been increased.

“With effect from the 1st January, 2022, the Schedule to the Customs and Excise Act [Chapter 23:02] is repealed and substituted by”
via Vertias Zimbabwe

2022 Change of Ownership Rates for second hand cars 2022

Number of Years from Date of Manufacture	Engine Capacity	Old Excise Duty rate (ZWL$)	New Excise Duty Rate (US$)	New Excise Duty Rate (Z$)
0-4	Up to 1000 CC	24 000	$300	39 000
	1001-1500 CC	32 000	$400	52 000
	1501 – 2000 CC	40 000	$500	65 000
	2001 – 2500 CC	48 000	$600	78 000
	2501 – 3000 CC	48 000	$600	78 000
	3001 – 3500 CC	48 000	$600	78 000
	Above 3501 CC	48 000	$600	78 000
5-10	Up to- 1000 CC	12 000	$150	19 500
	1001-1500 – CC	16 000	$200	26 000
	1501 – 2000 CC	20 000	$250	32 500
	2001 – 2500 CC	24 000	$300	39 000
	2501 – 3000 CC	32 000	$400	52 000
	3001 – 3500 CC	32 000	$400	52 000
	Above 3501 CC	32 000	$400	52 000
11-15	Up to 1000 CC	6 000	$75	9 750
	1001-1500 – CC	8 000	$100	13 000
	1501 – 2000 CC	12 000	$150	19 500
	2001 – 2500 CC	16 000	$200	26 000
	2501 – 3000 CC	16 000	$200	26 000
	3001 – 3500 CC	16 000	$200	26 000
	Above 3501 CC	16 000	$200	26 000

Number of Years from Date of Manufacture	Engine Capacity	Old Excise Duty rate (ZWL$)	Excise Duty Rate (US$)	Excise Duty Rate (Z$)
16-20	Up to 1000 CC	4 000	$50	6 500
	1001-1500 – CC	6 000	$75	9 750
	1501 – 2000 CC	8 000	$100	13 000
	2001 – 2500 CC	12 000	$150	19 500
	2501 – 3000 CC	12 000	$150	19 500
	3001 – 3500 CC	12 000	$150	19 500
	Above 3501 CC	12 000	$150	19 500
Above 20	All Engine Capacity	–	$50	6 500

Aditional requirements

1. Motor vehicle registration book (original not copy)

2. Central Vehicle Registry Form Number 4 signed and stamped by the Zimbabwe Republic Police’s Vehicle Theft Squad (ZRPVTS). This signed Police clearance is valid for 14 days from the date of issue.

3. Certified copies of National Identity Certificates for both buyer and seller.

4. Proof of residence for buyer and seller in the form of utility bill for water, electricity or any other such document

5. Agreement of sale signed by buyer and seller with the following details:
a. Full names, addresses and national identity numbers for buyer and seller.

b. Details of the vehicle, i.e. make, model, year of manufacture, engine and chassis numbers

c. Full sale price – proof of payment should be in the form of invoices, receipts and telegraphic transfers.