- Tax system worldwide territorial
- Top income tax rate 37.5 37
- Income tax brackets updated
ZM
Zambia
Eastern Africa
ZMW
ZM · ZMB · #38 · 10 cities
Nomad score
47/100
Compare
Top income tax
37.0%
Territorial system
Corporate tax
30.0%
VAT
16.0%
standard rate
Tax residency
183 days
22 tax treaties
Zambia tax profile
Data year: 2026
- Tax system
- Territorial Zambia taxes income from a Zambian source or deemed Zambian source under the Income Tax Act. Zambian residents are also taxed on interest and dividends from outside Zambia. Standard corporate income tax is 30% (10% on farming and agro-processing income; mining operations 30% plus mineral royalties). VAT is 16% on standard-rated supplies. Calendar-year charge year.
- Top PIT rate
- 37.0%
- Corporate tax rate
- 30.0%
- VAT
- 16.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 5.0%
- Social security (employer)
- 5.0%
- Social security cap (annual)
- ZMW 446,832
- Dividend withholding
- 15.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 22
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| ZMW 0 | ZMW 61,200 | 0.0% |
| ZMW 61,201 | ZMW 85,200 | 20.0% |
| ZMW 85,201 | ZMW 110,400 | 30.0% |
| ZMW 110,401 | and above | 37.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| ZMW 0 | ZMW 446,832 | 5.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- An individual present in Zambia for 183 days or more in a charge year is resident for that year. A person in Zambia only temporarily and without intent to establish residence may be treated as non-resident.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- 21 June
Sources
- Zambia Revenue Authority (accessed Oct 9, 2026) Tax authority; annual income tax filing and payment deadline 21 June 2026
- PwC Worldwide Tax Summaries — Zambia (accessed Oct 9, 2026) CIT 30%, VAT 16%, headline PIT 37%, domestic WHT 15%, PTT not CGT, filing dates
- PwC — Zambia individual PIT (accessed Oct 9, 2026) 2026 charge-year PIT bands; source-based system; foreign interest and dividends for residents
- PwC — Zambia individual residence (accessed Oct 9, 2026) 183-day charge-year presence test
- PwC — Zambia corporate other taxes (accessed Oct 9, 2026) NAPSA 5% + 5% with 2026 monthly ceiling ZMW 37,236; PTT rates; no CGT
- PwC — Zambia corporate withholding taxes (accessed Oct 9, 2026) Non-treaty non-resident WHT 20%; treaty partners
- PwC — Zambia tax treaties (accessed Oct 9, 2026) 22 in-force DTT partners listed
- National Pension Scheme Authority (accessed Oct 9, 2026) 10% gross earnings split 5% employee and 5% employer (website ceiling figures lag 2026 NAE revision)