# Zambia VAT / GST

## Value-Added Tax (VAT)

Zambia levies VAT at a standard rate of 16%, administered by ZRA. Basic foodstuffs and exports are zero-rated, and financial, education and health services are exempt.

- **Value-Added Tax (VAT)** — 16 percent (Standard rate)  _(Value Added Tax Act — https://taxsummaries.pwc.com/zambia/corporate/other-taxes)_
- **Zero-rated supplies** — 0% (exports and basic foodstuffs such as mealie meal, milk, bread) percent  _(Value Added Tax Act — https://taxsummaries.pwc.com/zambia/corporate/other-taxes)_
- **Exempt supplies** — Financial services, education and healthcare (no VAT charged, no input recovery)  _(Value Added Tax Act — https://taxsummaries.pwc.com/zambia/corporate/other-taxes)_
- **VAT registration threshold** — 800,000 ZMW annual taxable turnover  _(Value Added Tax Act — https://quaderno.io/guides/zambia-vat-guide/)_
- **Non-resident digital services threshold** — ZMW 800,000 per year or ZMW 200,000 per quarter  _(Value Added Tax Act — https://quaderno.io/guides/zambia-vat-guide/)_
- **VAT return filing frequency** — Monthly  _(Value Added Tax Act — https://quaderno.io/guides/zambia-vat-guide/)_
- **VAT return and payment deadline** — By the 18th of the month following the tax period  _(Value Added Tax Act — https://www.zra.org.zm/payment-due-dates/)_
- **Value-Added Tax (VAT)** — 16 percent (Standard rate)  _(Value Added Tax Act — https://taxsummaries.pwc.com/zambia/corporate/other-taxes)_
- **Reverse charge on imported services** — Recipient of imported services accounts for VAT under the reverse-charge mechanism ((approx — confirm scope))  _(Value Added Tax Act)_
- **Late filing penalty** — Higher of ZMW 600 per day or 0.5% of tax payable per day  _(Tax Procedures Act — https://quaderno.io/guides/zambia-vat-guide/)_