Zambia VAT / Sales Tax
Detailed vat / sales tax rates and rules for Zambia in 2026.
VAT / Sales TaxZMW
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%
Registration Threshold
ZMW 800,000 annual turnover
Reduced Rates
0% — Exports, basic food items (mealie meal, bread, milk), medical supplies, agricultural inputs
How Zambia VAT / Sales Tax compares
Zambia’s standard VAT / sales tax rate of 16% is the 84th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.
Zambia
16%
Africa average
15.2%
Global average
13.7%
