Source-cited draft: corporate income tax 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.
Standard corporate income tax rate
30%Income Tax Act — https://taxsummaries.pwc.com/zambia/corporate/taxes-on-corporate-income
Telecommunication companies rate
35%Income Tax Act — https://taxsummaries.pwc.com/zambia/corporate/taxes-on-corporate-income
Agriculture / chemical fertilizer manufacture rate
15%Income Tax Act — https://taxsummaries.pwc.com/zambia/corporate/taxes-on-corporate-income
Non-traditional exports rate
15%Income Tax Act — https://taxsummaries.pwc.com/zambia/corporate/taxes-on-corporate-income
Mining (mineral processing) rate
30%Income Tax Act — https://taxsummaries.pwc.com/zambia/corporate/taxes-on-corporate-income
Turnover tax (small businesses)
5% on annual turnover up to ZMW 5 millionIncome Tax Act — https://taxsummaries.pwc.com/zambia/corporate/other-taxes
Tax base
Zambian-source business profits (source-based system)Income Tax Act — https://taxsummaries.pwc.com/zambia/corporate/taxes-on-corporate-income
WHT on dividends (resident)
15%Income Tax Act — https://taxsummaries.pwc.com/zambia/corporate/withholding-taxes
WHT on dividends (non-resident)
20%Income Tax Act — https://taxsummaries.pwc.com/zambia/corporate/withholding-taxes
WHT on interest (resident)
15%Income Tax Act — https://taxsummaries.pwc.com/zambia/corporate/withholding-taxes
WHT on interest (non-resident)
20%Income Tax Act — https://taxsummaries.pwc.com/zambia/corporate/withholding-taxes
WHT on royalties (resident)
15%Income Tax Act — https://taxsummaries.pwc.com/zambia/corporate/withholding-taxes
WHT on royalties (non-resident)
20%Income Tax Act — https://taxsummaries.pwc.com/zambia/corporate/withholding-taxes
WHT on management/consultancy fees (non-resident)
20%Income Tax Act — https://taxsummaries.pwc.com/zambia/corporate/withholding-taxes
Annual income tax return deadline
21 June following the end of the charge yearIncome Tax Act — https://taxsummaries.pwc.com/zambia/corporate/tax-administration
Provisional tax
Paid in four quarterly installments (due 31 Mar, 30 Jun, 30 Sep, 31 Dec; payable by the 10th of the following month)Income Tax Act — https://www.zra.org.zm/payment-due-dates/
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Resident companies are taxed on Zambian-source profits at a standard 30% rate, with reduced or higher rates for specific sectors. The figures below are for the 2025 charge year and are an unverified source-cited draft.
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Other Zambia computations in the OpenAccountants Tax Library.