in a MFEZ or Industrial Park will be charged at the following rates on profits derived from exports of commencement of works In 2022, for Mining Companies, the deductibility of mineral royalty for corporate income tax assessment purposes was reintroduced.
The rate of 4 percent (from Jan 2019) is charged on business income for small scale businesses below a turnover threshold of K800 million per annum This is charged at the rate of 5 percent of the open market value realised from the sale of any land and building and shares issued by a company incorporated in Zambia.
2023 2022 Rate Withholding tax of 10 percent on rental income (final tax) and 20 percent on dividends, interest payments, royalties, commissions, management and consultancy fees and payments to subcontractors.
2023 2022 Rate advanced by members under the savings groups such as co-operatives and village banking.
on the securities exchange in Zambia with maturity of at least 3 years Value Added Tax on Goods and Services is rated at 16% unless otherwise specified.
2023 2022 Rate In September 2022, the UPND government reinstated Diesel and Petrol excise duty.
This applied to importation of petrol and low Sulphur gas oil and came into effect on 1st January 2023.