Tax overview for Zambia, charge year 2026: which tax applies, headline rates, due dates and where to file with ZRA.
Zambia · tax year 2026 · changed 25 Jun 2026
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Sources read 1 Nov 2026 for tax year 2026
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| Item | Amount | Tax year | Official URL |
|---|---|---|---|
| Top PAYE rate | 37% | 2026 | https://www.zra.org.zm/tax-information/ |
| Company standard rate | 30% | 2026 | https://www.zra.org.zm/wp-content/uploads/2026/06/Introduction-to-Income-Tax.pdf |
| VAT standard rate | 16% | 2026 | https://www.zra.org.zm/wp-content/uploads/2026/06/Introduction-to-VAT.pdf |
| Turnover tax | 5% up to K5,000,000 | 2026 | https://www.parliament.gov.zm/sites/default/files/documents/acts/Act%20No.%2017%20of%202025%2C%20The%20Income%20Tax%20%28Amendment%29%28No.%202%29%20Act.pdf |
| Rental income tax | 0%, 4%, 16% on turnover | 2026 | same |
| Minimum alternative tax | 1% of turnover | 2026 | https://www.parliament.gov.zm/sites/default/files/documents/acts/Act%20No.%2010%20of%202025%20-%20The%20Income%20Tax%20%28Amendment%29-Act.pdf |
| Property transfer tax | 8% land, shares, IP; 10% mining licence, processing licence | 2026 | https://www.zra.org.zm/wp-content/uploads/2026/06/Property-Transfer.pdf |
General reference only. This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for any specific person's facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Individuals and businesses with income from a Zambian source. Residents are also taxed on foreign interest and dividends per the old file (see Not yet confirmed). Charge year: 1 January to 31 December. Currency: Kwacha.
| Item | Amount | Tax year | Official URL |
|---|---|---|---|
| Top PAYE rate | 37% | 2026 | https://www.zra.org.zm/tax-information/ |
| Company standard rate | 30% | 2026 | https://www.zra.org.zm/wp-content/uploads/2026/06/Introduction-to-Income-Tax.pdf |
| VAT standard rate | 16% | 2026 | https://www.zra.org.zm/wp-content/uploads/2026/06/Introduction-to-VAT.pdf |
| Turnover tax | 5% up to K5,000,000 | 2026 | https://www.parliament.gov.zm/sites/default/files/documents/acts/Act%20No.%2017%20of%202025%2C%20The%20Income%20Tax%20%28Amendment%29%28No.%202%29%20Act.pdf |
| Rental income tax | 0%, 4%, 16% on turnover | 2026 | same |
| Minimum alternative tax | 1% of turnover | 2026 | https://www.parliament.gov.zm/sites/default/files/documents/acts/Act%20No.%2010%20of%202025%20-%20The%20Income%20Tax%20%28Amendment%29-Act.pdf |
| Property transfer tax | 8% land, shares, IP; 10% mining licence, processing licence | 2026 | https://www.zra.org.zm/wp-content/uploads/2026/06/Property-Transfer.pdf |
Detail: Income tax, Corporate income tax, VAT, Payroll.
Authority: Zambia Revenue Authority. Register a TPIN within 30 days of starting business: www.zra.org.zm, login, register, captcha, fill in details, or dial *858#. Mobile money levy, tourism levy, insurance premium levy, excise and mineral royalty also exist.
PAYE and levy 10th; turnover, rental, WHT-related presumptive 14th; VAT 18th; provisional 31 March; annual return 21 June. File through the ZRA portal, TaxOnApp or TaxOnPhone (*858#).
See the linked skill for each tax. One penalty unit is K0.40.
Remittances above USD 2,000 without tax clearance draw advance income tax. Zambia keeps treaties listed on ZRA's DTA table.
Simple. Turnover business K6,000 in January (ZRA method).
name: Turnover tax January
inputs:
sales: 6000
steps:
- tax: (sales - 2500) * 0.05
expected:
tax: 175.00
Decision: sole trader or company. Turnover K6,000,000, profit K1,000,000, all profit taken out. Sole trader K341,512 on the annual bands. Company K300,000 plus 15% dividend WHT on K700,000: K405,000. If all profit is drawn, sole trading is cheaper by K63,488; MAT is creditable in both.
name: Sole trader v company
inputs:
profit: 1000000
steps:
- sole: 4800 + 7560 + (profit - 110400) * 0.37
- cit: profit * 0.30
- wht: (profit - cit) * 0.15
- company: cit + wht
- gap: company - sole
expected:
sole: 341512.00
company: 405000.00
gap: 63488.00
Not yet confirmed: resident taxation of foreign interest and dividends; whether individual dividend WHT is final in this comparison.
Past review records describe the work recorded at the time. The approval shown at the top of this skill applies to the current text.
No historical approval records.
No issues recorded.
General reference, not advice on your facts. Check with a professional before you file or pay.