Taxation

Taxation in Zambia

The Zambia Revenue Authority a body under the Ministry of finance is in charge of collecting taxes on behalf of the Zambian Government.

Income in Zambia is taxed on the source principle or deemed source basis in some instances. Residents are taxed on domestic source of income and certain types of foreign income, non-residents are normally taxed on Zambian source of income. Zambia has the following direct taxes: Company Income Tax, Personal Income Tax, Withholding Tax, Presumptive Tax and Property Transfer Tax.

The Income Tax Act constitutes the principal legislation

Corporate income tax

Corporate taxation is defined at the national level.
The corporate tax year is based on the calendar year (January-December).

Mineral royalty tax

Under the Mines and Minerals Act, a mineral royalty tax is charged on the extraction of minerals

Investing in Zambia

Zambia’s Economy
Investment Priority Sectors
Living in Zambia
Starting a business
Investment Laws
Investment incentives
Taxation
Salaries and Wages

An Investor Guide to Zambia (Iguide)
Business Licensing Guide
Zambia Trade Information Portal

Partner Organisations

Ministry of Commerce Trade and Industry
Patents and Companies Registration Agency
Ministry of Mines and Minerals Development
Common Market for Eastern and Southern Africa
National Pension Scheme Authority
Zambia Department of Immigration
Zambia Revenue Authority
Zambia Tourism Agency

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