Source-cited draft: tax overview 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.
Charge (tax) year
1 January to 31 DecemberIncome Tax Act — https://taxsummaries.pwc.com/zambia/individual/tax-administration
Currency
Zambian Kwacha (ZMW / K)Bank of Zambia Act
National tax authority
Zambia Revenue Authority (ZRA)Zambia Revenue Authority Act — https://www.zra.org.zm/
Basis of taxation
Source-based; residents also taxed on foreign interest and dividendsIncome Tax Act — https://taxsummaries.pwc.com/zambia/individual/taxes-on-personal-income
Top personal income tax (PAYE) rate
37.5Income Tax Act — https://mjconsultants.co.zm/insights/zra-paye-tax-bands-for-2025-updated-rates-and-how-they-affect-your-salary/
Standard corporate income tax rate
30Income Tax Act — https://taxsummaries.pwc.com/zambia/corporate/taxes-on-corporate-income
Value-Added Tax (VAT)
16Value Added Tax Act — https://taxsummaries.pwc.com/zambia/corporate/other-taxes
Annual income tax return deadline
21 June following the end of the charge year
Zambia operates a source-based tax system administered by the Zambia Revenue Authority (ZRA), with the charge (tax) year running from 1 January to 31 December. 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.
VAT return deadline
Monthly, by the 18th of the month following the tax periodValue Added Tax Act — https://www.zra.org.zm/payment-due-dates/
PAYE remittance deadline
By the 10th of the month following the month of deductionIncome 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.