
The Zimbabwean government has adjusted the strategic reserve levy on fuel through the Finance (Amendment of Section 22H of Finance Act) Regulations, 2025. According to Statutory Instrument 106 of 2025, the levy rates for diesel and petrol have been specified for two periods.
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From August 21, 2025, to September 3, 2025, the strategic reserve levy is US$0.157 per liter for diesel and US$0.2470 per liter for petrol. "With effect from the 21st August, 2025 to 3rd September, 2025, strategic reserve levy chargeable in terms of section 36H of the Taxes Act shall be calculated at the rate of US$0,157 per litre of diesel and at the rate of US$0,2470 per litre of petrol."
Effective September 4, 2025, the levy rates will be US$0.187 per liter for diesel and remain unchanged at US$0.2470 per liter for petrol. "With effect from the 4th September, 2025, the strategic reserve levy chargeable in terms of section 36H of the Taxes Act shall be calculated at the rate of US$0,187 per litre of diesel and at the rate of US$0,2470 per litre of petrol."
These regulations were published in a supplement to the Zimbabwean Government Gazette dated September 26, 2025.
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