When you buy a second-hand vehicle in Zimbabwe you will have to pay a specified Excise Duty. This duty is often known colloquially as change of ownership fees. This fee is paid so that the vehicle registration book and the other particulars of the vehicle can be changed from the original owner’s name into your name. Without wading into the complexities of contracts of sale it is important to note that even in cases where you get a vehicle for free you will be required to pay Excise Duty unless you get the vehicle in one of the following transactions:

You get the car from your husband or wife and you are married to them under customary law or under the marriage act.
If you receive a car from your parents confusingly your parents have to be married either customarily or under the marriage act for you to be exempt.
If it’s a company car which is being transferred from one company to another and both companies have the same owner. For example companies that are in the same group e.g. Steward Bank and Ecocash
If you inherit a car as part of a deceased estate i.e. a relative of yours has passed away and left you the car in their will.

The change of ownership fee you will pay will depend on how old your car is. Generally, duty is less for old cars which makes sense because they tend to be worth less than recently made cars.

How long ago (in years) the car was made	Engine Capacity	New Excise Duty Rate (US$)	New Excise Duty Rate (Z$)
0-4	Up to 1000 CC	$300	39 000
0-4	1001-1500 CC	$400	52 000
0-4	1501 – 2000 CC	$500	65 000
0-4	2001 – 2500 CC	$600	78 000
0-4	2501 – 3000 CC	$600	78 000
0-4	3001 – 3500 CC	$600	78 000
0-4	Above 3501 CC	$600	78 000
5-10	Up to- 1000 CC	$150	19 500
5-10	1001-1500 – CC	$200	26 000
5-10	1501 – 2000 CC	$250	32 500
5-10	2001 – 2500 CC	$300	39 000
5-10	2501 – 3000 CC	$400	52 000
5-10	3001 – 3500 CC	$400	52 000
5-10	Above 3501 CC	$400	52 000
11-15	Up to 1000 CC	$75	9 750
11-15	1001-1500 – CC	$100	13 000
11-15	1501 – 2000 CC	$150	19 500
11-15	2001 – 2500 CC	$200	26 000
11-15	2501 – 3000 CC	$200	26 000
11-15	3001 – 3500 CC	$200	26 000
11-15	Above 3501 CC	$200	26 000
16-20	Up to 1000 CC	$50	$6 500 ZWL
16-20	1001-1500 – CC	$75	$9 750 ZWL
16-20	1501 – 2000 CC	$100	$13 000 ZWL
16-20	Above 2000 CC	$150	$19 500 ZWL
Above 20 years	All Capacities	$50	$6 500 ZWL