Zambia Tax Rates
Zambia operates a progressive personal income tax system with rates up to 37.5%. The Zambia Revenue Authority (ZRA) administers the system, featuring a 30% corporate tax rate, 16% VAT, and property transfer tax. Zambia is Africa's second-largest copper producer, with mining as the cornerstone of its economy.
Top Income Tax Rate
37.5%
Corporate Tax Rate
30%
VAT / Sales Tax
16%
Capital Gains Tax
0%
Detailed Tax Information
Income Tax Brackets
Zambia levies progressive income tax with rates from 0% to 37.5%. The first ZMW 57,600 annually is tax-free. Employment income is taxed through PAYE. Non-residents are taxed on Zambian-sourced income at applicable rates.
| Income Range | Tax Rate |
|---|---|
| ZK 0 – ZK 58K | 0% |
| ZK 58K – ZK 82K | 20% |
| ZK 82K – ZK 106K | 30% |
| ZK 106K+ | 37.5% |
Corporate Tax
The standard corporate tax rate is 30%. Mining companies pay 30% on profits. Farming income is taxed at 10%. Turnover tax of 4% applies to businesses with turnover below ZMW 800,000. Companies listed on the Lusaka Stock Exchange enjoy a 2% discount.
Standard Rate
30%
Capital Gains Tax
Zambia does not impose a capital gains tax. However, a property transfer tax of 5% applies to the transfer of land, shares, and mining rights.
Rate
0%
VAT / Sales Tax
VAT is levied at 16% on most goods and services. Essential goods, healthcare, and education are exempt or zero-rated. Registration is mandatory for businesses with taxable supplies exceeding ZMW 800,000.
Standard Rate
16%
Cryptocurrency Tax
Zambia does not have specific cryptocurrency legislation. The Bank of Zambia has warned against crypto but has not banned it. The Securities and Exchange Commission has been studying regulatory options.
Tax Treaties
Zambia has approximately 22 double taxation agreements.
Treaty Network
22
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Zambia
See how much you could save by moving here from your current country.
+$9K
Tax in United States
$24K
24.4% effective
Tax in Zambia
$15K
15.3% effective
You Save
37.1%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
