Source-cited draft: company formation & entity choice for Zambia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Company registry
Patents and Companies Registration Agency (PACRA)Patents and Companies Registration Agency Act No. 4 of 2020View source ↗
Private company limited by shares
Most common entity; max 50 shareholders, restricts share transfers ((approx — confirm shareholder cap))Companies Act
Public company limited by shares
May offer shares to the public; higher disclosure and capital requirementsCompanies Act
Company limited by guarantee
Typically used for non-profit / NGO structuresCompanies Act
Business name / sole proprietorship
Registered business name for sole traders and partnerships (not a separate legal person)Registration of Business Names ActView source ↗
Minimum nominal share capital (private company)
ZMW 15,000 ((approx — sources also cite ZMW 20,000 for local companies; confirm))Companies ActView source ↗
Incorporation steps
Name clearance with PACRA, file incorporation documents (Articles of Association), obtain Certificate of Incorporation, then register for TPIN with ZRACompanies ActView source ↗
Incorporation timeline
Approximately 1 to 5 business days via PACRA's online eRegistry ((approx — confirm))Companies ActView source ↗
Tax registration (TPIN)
Company must obtain a Taxpayer Identification Number (TPIN) from ZRA after incorporationIncome Tax ActView source ↗
Annual return to PACRA
Companies must file an annual return with PACRA each yearCompanies ActView source ↗
Annual income tax return
Due by 21 June following the end of the charge yearIncome Tax ActView source ↗
Record retention
Tax records must be kept for 6 yearsTax Procedures ActView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Companies in Zambia are registered with the Patents and Companies Registration Agency (PACRA) under the Companies Act. The most common vehicle is a private company limited by shares.
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Other Zambia computations in the OpenAccountants Tax Library.