35:
2702:, commissions, management and consultancy fees and payments to subcontractors. Payments made to non-residents are also subject to withholding tax at 20 percent in all cases except where there is a double taxation agreement in effect Zambia also charges Indirect taxes: Import Duty, Excise Duty and VAT (Value Added Tax). VAT rate is at 16%, with some items being exempted or zero-rated. The table below gives a breakdown of the Withholding Tax rate reforms.
3530:
3497:
3471:
3451:
3418:
3389:
3360:
3331:
3294:
3274:
3254:
3234:
3207:
3184:
3166:
3158:
3069:
3040:
3014:
2988:
2962:
2887:
2861:
2828:
2787:
2755:
2644:
2604:
2577:
2497:
2375:
2030:
1912:
1884:
1876:
1811:
1793:
1638:
1626:
2053:
2004:
3538:
3505:
3479:
3426:
3397:
3368:
3339:
3302:
3215:
3048:
3022:
2996:
2970:
2895:
2869:
2836:
2795:
2763:
2652:
2612:
2585:
1920:
1841:
1819:
1785:
3112:
In
September 2022, the UPND government reinstated Diesel and Petrol excise duty. In December 2022, the government amended the customs duty rate in Chapter 27 of the Customs and Excise Act Cap 322 from 25% to free rate (0%). This applied to importation of petrol and low Sulphur gas oil and came into
1737:
The general rate is 35 percent for both resident and non-resident companies. For companies involved in agriculture, manufacture of chemical fertilizer and non-traditional exports, the rate is 15 percent while that for mining is 30 percent and 40 percent on bank profits above K250 million
2228:
All individuals are liable to tax on personal income after deducting personal relief at a graduated rate from 0 percent for incomes of K39600 per Annum (K3300 per month) and below. The rest at rates of 25 percent, 30 percent and 37.5 percent.
3881:
2213:
In
September 2022, under Statutory Instrument (SI) No. 50 of 2022, the government offered additional tax exemptions by suspending import taxes on mining equipment and machinery.
1700:
Income in Zambia is taxed on the source principle or deemed source basis in some instances. Residents are taxed on domestic source of income and certain types of foreign
2070:
Reintroduction of tax incentives for companies operating Multi
Facility Economic Zone (MFEZ) or Industrial Parks. The table below gives a breakdown of the Incentives
1741:
Reduced Rates and
Suspension of Corporate Income Tax on profits from manufacturing of ceramic products. The table below gives a breakdown of the 2022 tax rates.
1320:
1177:
2524:
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
1042:
1037:
1391:
984:
210:
1591:
777:
1466:
34:
1668:
1531:
659:
171:
992:
745:
3641:
462:
644:
240:
3722:
3084:
3061:
1993:
1596:
1315:
3836:
1601:
565:
3696:
1686:
1299:
595:
3808:
3855:
1541:
1511:
3748:
3928:
927:
399:
974:
552:
509:
360:
215:
64:
3522:
2854:
2132:
1561:
979:
483:
478:
468:
3839:
3882:"zambia-scraps-25-import-tax-on-gasoline-into-2023-petroleum-prices-expected-to-fall-back-at-year-end-beyond"
3324:
3088:
1576:
1516:
1027:
1022:
649:
530:
181:
1661:
1486:
1371:
1366:
967:
546:
365:
2819:
1721:
1566:
1491:
1456:
1441:
1361:
1351:
600:
520:
515:
436:
3597:
2538:
realised from the sale of any land and building and shares issued by a company incorporated in Zambia.
1586:
1551:
1526:
1406:
1386:
558:
235:
96:
2222:
1606:
1506:
1501:
1446:
1431:
1421:
1416:
1411:
1356:
1346:
1341:
1325:
1195:
1141:
949:
457:
3518:
1694:
1581:
1571:
1556:
1546:
1521:
1471:
1436:
1426:
1396:
1381:
1376:
1231:
1146:
939:
903:
824:
703:
59:
421:
3558:
1946:
1654:
1496:
1481:
1476:
1451:
1401:
1201:
917:
869:
809:
725:
666:
378:
345:
151:
3179:
Tourism: Customs Duty on Select
Imported Capital Equipment, Machinery, Fittings and Fixtures
3382:
3353:
1898:
1536:
1461:
1067:
1032:
1012:
829:
797:
671:
525:
276:
2914:
2809:
2746:
2699:
2688:
2140:
1717:
1630:
1246:
1104:
1099:
839:
802:
713:
678:
580:
504:
340:
300:
266:
176:
166:
161:
156:
74:
1704:, non-residents are normally taxed on Zambian source of income. Zambia has the following
3568:
3563:
3443:
2777:
1189:
1161:
1136:
997:
844:
639:
575:
473:
411:
315:
310:
293:
271:
3922:
2136:
2019:
1709:
1261:
934:
859:
750:
683:
617:
585:
452:
394:
355:
335:
305:
220:
141:
136:
111:
101:
43:
3439:
3320:
3249:
Agriculture: Customs Duty on
Machinery, Equipment and Articles used in Aquaculture
2535:
2528:
2518:
2023:
1642:
1156:
944:
913:
884:
864:
755:
740:
720:
634:
629:
431:
225:
2232:
Changes were made to the PAYE tax brackets. The below table shows the breakdown.
3199:
2850:
2742:
1933:
1151:
894:
854:
772:
708:
654:
590:
416:
406:
350:
230:
131:
126:
84:
69:
2920:
In
September 2022, the UPND government reinstated Diesel and Petrol VAT rate.
2813:
1713:
1705:
1256:
1226:
1109:
1094:
1017:
954:
922:
874:
849:
834:
735:
730:
698:
624:
330:
325:
146:
106:
52:
2694:
Withholding tax of 10 percent on rental income (final tax) and 20 percent on
2014:
on
Implements, Plant and Machinery to be specifically used on a PPP Project
1867:
1089:
1007:
1002:
693:
688:
499:
426:
116:
3783:
3670:
3466:
Construction and
Infrastructure: Customs duty on Pre-Fabricated Buildings
1951:
Corporate Income Tax to be graduated from 2023 to 2038 Withholding Tax on
1625:
3269:
Agriculture: Customs Duty on
Vegetable Seedling Growing Media, Peat Moss
3116:
The table below gives a breakdown of the Custom and excise rate reforms.
3079:
VAT relief where duty is waived under the customs and excise regulations
2695:
1952:
1902:
1863:
1858:
1251:
1219:
908:
898:
819:
814:
787:
760:
570:
320:
261:
256:
89:
3411:
3150:
1062:
889:
792:
782:
121:
79:
3316:
1701:
1682:
1271:
1082:
1077:
1072:
879:
767:
2625:
Share in Mining Right and an Interest in Mineral Processing License
2666:
Disposal of a Distressed Property by a Financial Services Provider
2917:
on Goods and Services is rated at 16% unless otherwise specified.
2780:
1286:
1281:
1276:
1266:
1241:
1236:
1183:
1055:
3723:"zambia-plans-mine-tax-concessions-while-trimming-budget-deficit"
2737:
2092:
of commencement of operations on profits derived from exports.
2045:
2147:
Mineral Royalty Tax Regime with respect to Copper 2023 Onward
2143:
for corporate income tax assessment purposes was reintroduced.
2040:
on first ZMW 12,000 (annually) Balance at applicable tax rate
1690:
194:
26:
2064:
Allowable Deduction on construction cost of employee housing
2923:
The table below gives a breakdown of the VAT rate reforms.
3913:
1830:
2023: Plan to abolish two-tier taxation system in sector.
3446:: Customs duty on Plant, Machinery and Equipment for PPP
3289:
Agriculture: Customs Duty on Select Tree Crop Seedlings
2736:
Withholding tax on interest earned by individuals from
3908:
2741:
advanced by members under the savings groups such as
2534:
This is charged at the rate of 5 percent of the open
2100:
in a MFEZ or Industrial Park will be charged at the
986:
European Union Common Consolidated Corporate Tax Base
2882:
Withholding tax on winnings from gaming and betting
1963:
Additional Breakdown of Tax Reformation 2022 - 2023
2599:Transfer of Land, Shares and Intellectual Property
2090:0% for a period of 10 years starting from the year
3809:"2024 Budget Highlights - Overview of Tax Changes"
3596:Price Waterhouse Coopers Zambia (17 April 2022).
3229:Agriculture: Customs Duty on Greenhouse Plastics
3153:: Customs Duty on Importation of Safari Vehicles
2983:Supply of Milk Cans, Churns and Milking Machines
1685:, the Zambia Revenue Authority, a body under the
2103:following rates on profits derived from exports
3749:"zambian-govt-awards-mines-more-tax-exemptions"
2676:Realized Value to be the Actual Price Received
2185:US$ 5,001 per tonne upto US$ 7,000 per tonne
2174:US$ 4,001 per tonne upto US$ 5,000 per tonne
3697:"Zambia Chamber of Mines welcomes 2022 Budget"
2209:Import Taxes on Mining Equipment and Machinery
1828:2022: Rate with income exceeding ZMW 250,000.
3856:"erb-hikes-pump-prices-of-petroleum-products"
2822:in Zambia with maturity of at least 3 years
2098:Corporate Income Tax for companies operating
1853:Suspended for the 2022 and 2023 Charge years
1662:
8:
3880:copperbeltkatangamining (28 December 2022).
3747:copperbeltkatangamining (4 September 2022).
2957:Select ICT and Telecommunications Equipment
2120:75% of profits taxed from 14th to 15th year
2115:50% or profits taxed from 11th to 15th year
2107:0% for a period of 10 years from first year
1669:
1655:
1304:
1125:
383:
199:
17:
3642:"Zambian National Budget Highlights 2022"
3529:
3496:
3470:
3450:
3417:
3388:
3359:
3330:
3293:
3273:
3253:
3233:
3206:
3183:
3165:
3157:
3068:
3039:
3035:Imports of Game Animals (Breeding Stock)
3013:
2987:
2961:
2886:
2860:
2827:
2786:
2754:
2643:
2603:
2576:
2496:
2374:
2029:
1911:
1883:
1875:
1810:
1792:
1745:Breakdown of Tax Reformation 2022 - 2023
1178:Institute on Taxation and Economic Policy
3118:
2925:
2776:Withholding tax on investment income on
2704:
2540:
2417:
2323:
2234:
2145:
2072:
1961:
1949:(MFEZ), Industrial Park and Rural Area.
1743:
3579:
1333:
1307:
1169:
1128:
538:
491:
444:
386:
248:
202:
25:
3849:
3847:
3492:ICT and Telecommunications Equipment
7:
3782:parliament.gov (30 September 2022).
3777:
3775:
3773:
3771:
3769:
3669:parliament.gov (30 September 2022).
3664:
3662:
3635:
3633:
3631:
3629:
3627:
3625:
3623:
3621:
3591:
3589:
3587:
3585:
3583:
3202:: Customs Duty on Biological Agents
3101:Input VAT for first four (4) years
3546:Suspended till 31st December 2023
3513:Suspended till 31st December 2025
3264:Suspended till 31st December 2025
3244:Suspended till 31st December 2025
3194:Suspended till 31st December 2025
3174:Suspended till 31st December 2025
3064:(PPP) Projects Imported Machinery
2639:Forfeiture or Surrender of Shares
14:
3854:lusakatimes (30 September 2022).
993:Global minimum corporate tax rate
3914:Zambia Revenue Authority Website
3721:mining.com (30 September 2022).
3695:Lusaka Times (31 October 2021).
3536:
3528:
3503:
3495:
3477:
3469:
3449:
3424:
3416:
3395:
3387:
3366:
3358:
3337:
3329:
3300:
3292:
3272:
3252:
3232:
3213:
3205:
3182:
3164:
3156:
3067:
3046:
3038:
3020:
3012:
2994:
2986:
2968:
2960:
2893:
2885:
2867:
2859:
2834:
2826:
2793:
2785:
2761:
2753:
2650:
2642:
2610:
2602:
2583:
2575:
2495:
2373:
2087:Dividend Withholding Tax Relief
2052:
2051:
2028:
2003:
2002:
1918:
1910:
1882:
1874:
1839:
1836:Manufacture of Ceramic Products
1817:
1809:
1791:
1783:
1636:
1624:
463:Base erosion and profit shifting
33:
2163:Less than US$ 4,000 per tonne
1955:to be waived from 2023 to 2033
241:Optimal capital income taxation
3537:
3504:
3478:
3425:
3396:
3367:
3338:
3301:
3214:
3047:
3021:
3009:Gaming, Betting and Lotteries
2995:
2969:
2894:
2868:
2835:
2794:
2762:
2651:
2611:
2594:Held by Exploration Companies
2584:
1919:
1840:
1818:
1784:
1316:List of countries by tax rates
1:
3784:"2023 National Budget Speech"
3671:"2023 National Budget Speech"
3598:"Zambia Budget Bulletin 2022"
2196:US$ 7,001 per tonne or more
1689:, is in charge of collecting
746:Natural resources consumption
3909:Zambian Central Bank Website
3120:Tax Reformation 2022 - 2023
3113:effect on 1st January 2023.
2927:Tax Reformation 2022 - 2023
2706:Tax Reformation 2022 - 2023
2542:Tax Reformation 2022 - 2023
2419:Pay As You Earn 2024 Onward
1947:Multi-Facility Economic Zone
596:United States as a tax haven
3886:copperbeltkatangamining.com
3753:copperbeltkatangamining.com
2572:Transfer of Mineral Rights
3945:
3640:Deloitte (17 April 2022).
3085:Public Private Partnership
3062:Public Private Partnership
1994:Public Private Partnership
1906:companies presumptive tax
1777:Standard Corporate Income
510:Offshore financial centres
400:Repatriation tax avoidance
3523:Automated Teller Machines
2109:of commencement of works
2097:
1861:Industry Value Addition:
975:Financial transaction tax
65:Property tax equalization
3840:Zambia Revenue Authority
1998:Wear and Tear Allowance
1321:Tax revenue to GDP ratio
980:Currency transaction tax
566:Liechtenstein tax affair
3325:liquefied petroleum gas
3089:Special Purpose Vehicle
1028:Permanent establishment
1023:Exchange of Information
531:Financial Secrecy Index
182:Medical savings account
2074:2022 Budget Incentive
2048:Improvement Allowance
1720:, Presumptive Tax and
928:Vehicle miles traveled
547:Ireland as a tax haven
361:Private tax collection
2698:, interest payments,
2529:Property Transfer Tax
2424:Upcoming Income Band
2330:Upcoming Income Band
2325:Pay As You Earn 2023
2236:Pay As You Earn 2022
2166:The first US$ 4,000
1722:Property Transfer Tax
601:Panama as a tax haven
553:Ireland v. Commission
521:Conduit and sink OFCs
516:Offshore magic circle
437:Unreported employment
2241:Current Income Band
2188:The next US$ 2,000
2177:The next US$ 1,000
1592:United Arab Emirates
1334:Individual Countries
1043:Foreign revenue rule
840:Inheritance (estate)
559:Leprechaun economics
3818:. 29 September 2023
3646:deloitte.com/za/en/
3383:electric motorbikes
3121:
2928:
2849:Withholding tax on
2820:securities exchange
2707:
2543:
2420:
2326:
2237:
2223:Personal Income Tax
2217:Personal Income Tax
2148:
2075:
1964:
1806:Telecoms Companies
1746:
1714:Personal Income Tax
1687:Ministry of Finance
1631:Business portal
1326:Tax rates in Europe
1196:Tax Justice Network
1142:Dhammika Dharmapala
650:Airport improvement
458:Transfer mispricing
249:Distribution of Tax
21:Part of a series on
3519:Financial Services
3119:
3108:Customs and Excise
2926:
2705:
2541:
2436:Prev. Income Band
2418:
2342:Prev. Income Band
2324:
2253:Prev. Income Band
2235:
2146:
2073:
1962:
1744:
1733:Company Income Tax
1710:Company Income Tax
1695:Zambian Government
1232:Eight per thousand
1147:James R. Hines Jr.
1038:European Union FTT
60:Government revenue
3929:Economy of Zambia
3788:parliament.gov.zm
3675:parliament.gov.zm
3559:Economy of Zambia
3550:
3549:
3354:electric vehicles
3105:
3104:
2907:
2906:
2680:
2679:
2510:
2509:
2416:
2415:
2322:
2321:
2206:
2205:
2124:
2123:
2068:
2067:
1960:
1959:
1693:on behalf of the
1679:
1678:
1614:
1613:
1210:
1209:
1202:Tax Policy Center
950:Negative (income)
726:Environmental tax
608:
607:
526:Financial centres
346:Tax investigation
284:
283:
152:Tax harmonization
3936:
3897:
3896:
3894:
3892:
3877:
3871:
3870:
3868:
3866:
3851:
3842:
3834:
3828:
3827:
3825:
3823:
3813:
3805:
3799:
3798:
3796:
3794:
3779:
3764:
3763:
3761:
3759:
3744:
3738:
3737:
3735:
3733:
3718:
3712:
3711:
3709:
3707:
3692:
3686:
3685:
3683:
3681:
3666:
3657:
3656:
3654:
3652:
3637:
3616:
3615:
3613:
3611:
3602:
3593:
3540:
3539:
3532:
3531:
3507:
3506:
3499:
3498:
3481:
3480:
3473:
3472:
3453:
3452:
3428:
3427:
3420:
3419:
3410:Customs duty on
3399:
3398:
3391:
3390:
3381:Customs duty on
3370:
3369:
3362:
3361:
3352:Customs duty on
3341:
3340:
3333:
3332:
3304:
3303:
3296:
3295:
3276:
3275:
3256:
3255:
3236:
3235:
3217:
3216:
3209:
3208:
3186:
3185:
3168:
3167:
3160:
3159:
3122:
3071:
3070:
3050:
3049:
3042:
3041:
3024:
3023:
3016:
3015:
2998:
2997:
2990:
2989:
2972:
2971:
2964:
2963:
2929:
2897:
2896:
2889:
2888:
2871:
2870:
2863:
2862:
2838:
2837:
2830:
2829:
2808:Withholding tax
2797:
2796:
2789:
2788:
2765:
2764:
2757:
2756:
2708:
2661:Exempt from PPT
2654:
2653:
2646:
2645:
2614:
2613:
2606:
2605:
2587:
2586:
2579:
2578:
2544:
2499:
2498:
2442:Tax Rate %
2430:Tax Rate %
2421:
2377:
2376:
2348:Tax Rate %
2336:Tax Rate %
2327:
2259:Tax Rate %
2247:Tax Rate %
2238:
2149:
2133:Mining Companies
2076:
2055:
2054:
2032:
2031:
2006:
2005:
1965:
1922:
1921:
1914:
1913:
1899:brick and mortar
1886:
1885:
1878:
1877:
1843:
1842:
1821:
1820:
1813:
1812:
1795:
1794:
1787:
1786:
1747:
1728:Corporate Income
1671:
1664:
1657:
1643:Money portal
1641:
1640:
1639:
1629:
1628:
1305:
1126:
1033:Transfer pricing
1013:Tax equalization
987:
935:Corporate profit
571:Luxembourg Leaks
505:Corporate havens
384:
200:
37:
18:
3944:
3943:
3939:
3938:
3937:
3935:
3934:
3933:
3919:
3918:
3905:
3900:
3890:
3888:
3879:
3878:
3874:
3864:
3862:
3860:lusakatimes.com
3853:
3852:
3845:
3835:
3831:
3821:
3819:
3811:
3807:
3806:
3802:
3792:
3790:
3781:
3780:
3767:
3757:
3755:
3746:
3745:
3741:
3731:
3729:
3720:
3719:
3715:
3705:
3703:
3701:lusakatimes.com
3694:
3693:
3689:
3679:
3677:
3668:
3667:
3660:
3650:
3648:
3639:
3638:
3619:
3609:
3607:
3600:
3595:
3594:
3581:
3577:
3555:
3110:
3087:(PPP) Projects
2915:Value Added Tax
2912:
2910:Value Added Tax
2810:interest income
2747:village banking
2689:Withholding Tax
2685:
2683:Withholding Tax
2669:Realized Value
2515:
2219:
2211:
2155:Taxable Amount
2129:
2127:Mineral Royalty
1936:Agro Processor
1730:
1718:Withholding Tax
1675:
1637:
1635:
1623:
1616:
1615:
1302:
1292:
1291:
1247:Fiscus Judaicus
1222:
1212:
1211:
1170:Advocacy groups
1123:
1115:
1114:
1105:Trade agreement
1100:Free-trade zone
1058:
1048:
1047:
985:
970:
960:
959:
620:
610:
609:
581:Paradise Papers
422:Debtors' prison
381:
371:
370:
341:Tax preparation
301:Revenue service
296:
286:
285:
197:
187:
186:
167:Double taxation
162:Tax withholding
157:Tax competition
75:Non-tax revenue
55:
12:
11:
5:
3942:
3940:
3932:
3931:
3921:
3920:
3917:
3916:
3911:
3904:
3903:External links
3901:
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3829:
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3765:
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3687:
3658:
3617:
3605:pwc.com/zm/en/
3578:
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3569:Zambian Kwacha
3566:
3564:Bank of Zambia
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3444:Infrastructure
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2778:life insurance
2773:
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2759:
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2521:
2514:
2511:
2508:
2507:
2504:
2501:
2493:
2489:
2488:
2485:
2484:6,801 - 8,900
2482:
2479:
2478:7,101 - 9,200
2475:
2474:
2471:
2470:4,801 - 6,800
2468:
2465:
2464:5,101 - 7,100
2461:
2460:
2457:
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2447:
2446:
2440:
2434:
2428:
2414:
2413:
2410:
2407:
2404:
2400:
2399:
2396:
2395:4,801 - 6,900
2393:
2390:
2389:6,801 - 8,900
2386:
2385:
2382:
2381:4,501 - 4,800
2379:
2371:
2370:4,801 - 6,800
2367:
2366:
2363:
2360:
2357:
2353:
2352:
2346:
2340:
2334:
2320:
2319:
2316:
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2306:
2305:
2302:
2301:4,801 - 6,900
2299:
2296:
2295:4,801 - 6,900
2292:
2291:
2288:
2287:4,001 - 4,800
2285:
2282:
2281:4,501 - 4,800
2278:
2277:
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2197:
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2178:
2175:
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2080:
2066:
2065:
2062:
2060:
2057:
2049:
2042:
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2036:
2034:
2026:
2016:
2015:
2012:
2010:
2008:
2000:
1990:
1989:
1986:
1980:
1974:
1968:
1958:
1957:
1943:
1941:
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1597:United Kingdom
1594:
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1349:
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1336:
1335:
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1328:
1323:
1318:
1310:
1309:
1303:
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1229:
1223:
1218:
1217:
1214:
1213:
1208:
1207:
1206:
1205:
1199:
1193:
1190:Tax Foundation
1187:
1181:
1172:
1171:
1167:
1166:
1165:
1164:
1162:Gabriel Zucman
1159:
1154:
1149:
1144:
1139:
1137:Mihir A. Desai
1131:
1130:
1124:
1121:
1120:
1117:
1116:
1113:
1112:
1107:
1102:
1097:
1092:
1087:
1086:
1085:
1080:
1070:
1065:
1059:
1054:
1053:
1050:
1049:
1046:
1045:
1040:
1035:
1030:
1025:
1020:
1015:
1010:
1005:
1000:
998:Robin Hood tax
995:
990:
982:
977:
971:
966:
965:
962:
961:
958:
957:
952:
947:
942:
940:Excess profits
937:
932:
931:
930:
925:
920:
911:
906:
892:
887:
882:
877:
872:
867:
862:
857:
852:
847:
842:
837:
832:
827:
825:Gross receipts
822:
817:
812:
807:
806:
805:
800:
795:
790:
785:
780:
775:
765:
764:
763:
758:
753:
748:
743:
738:
733:
723:
718:
717:
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711:
706:
701:
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686:
676:
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674:
664:
663:
662:
657:
652:
642:
637:
632:
627:
621:
616:
615:
612:
611:
606:
605:
604:
603:
598:
593:
588:
583:
578:
576:Offshore Leaks
573:
568:
563:
562:
561:
556:
541:
540:
539:Major examples
536:
535:
534:
533:
528:
523:
518:
513:
507:
502:
494:
493:
489:
488:
487:
486:
481:
476:
474:Dutch Sandwich
471:
466:
460:
455:
447:
446:
442:
441:
440:
439:
434:
429:
424:
419:
414:
412:Tax resistance
409:
404:
403:
402:
389:
388:
382:
377:
376:
373:
372:
369:
368:
363:
358:
353:
348:
343:
338:
333:
328:
323:
318:
316:Taxable income
313:
311:Tax assessment
308:
303:
297:
292:
291:
288:
287:
282:
281:
280:
279:
274:
269:
264:
259:
251:
250:
246:
245:
244:
243:
238:
233:
228:
223:
218:
213:
205:
204:
203:General Theory
198:
193:
192:
189:
188:
185:
184:
179:
174:
172:Representation
169:
164:
159:
154:
149:
144:
139:
134:
129:
124:
119:
114:
109:
104:
99:
94:
93:
92:
82:
77:
72:
67:
62:
56:
51:
50:
47:
46:
39:
38:
30:
29:
23:
22:
13:
10:
9:
6:
4:
3:
2:
3941:
3930:
3927:
3926:
3924:
3915:
3912:
3910:
3907:
3906:
3902:
3887:
3883:
3876:
3873:
3861:
3857:
3850:
3848:
3844:
3841:
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3789:
3785:
3778:
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3659:
3647:
3643:
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3628:
3626:
3624:
3622:
3618:
3606:
3599:
3592:
3590:
3588:
3586:
3584:
3580:
3574:
3570:
3567:
3565:
3562:
3560:
3557:
3556:
3552:
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3543:
3535:
3527:
3524:
3520:
3517:
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3502:
3494:
3491:
3490:
3487:
3484:
3476:
3468:
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3458:
3456:
3448:
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3441:
3438:
3437:
3434:
3431:
3423:
3415:
3413:
3409:
3408:
3405:
3402:
3394:
3386:
3384:
3380:
3379:
3376:
3373:
3365:
3357:
3355:
3351:
3350:
3347:
3344:
3336:
3328:
3326:
3322:
3321:gas cylinders
3318:
3315:
3314:
3310:
3307:
3299:
3291:
3288:
3287:
3283:
3281:
3279:
3271:
3268:
3267:
3263:
3261:
3259:
3251:
3248:
3247:
3243:
3241:
3239:
3231:
3228:
3227:
3223:
3220:
3212:
3204:
3201:
3198:
3197:
3193:
3191:
3189:
3181:
3178:
3177:
3173:
3171:
3163:
3155:
3152:
3149:
3148:
3144:
3142:
3138:
3136:
3132:
3130:
3126:
3124:
3123:
3117:
3114:
3107:
3100:
3098:
3096:
3093:
3090:
3086:
3083:
3082:
3078:
3076:
3074:
3066:
3063:
3060:
3059:
3056:
3053:
3045:
3037:
3034:
3033:
3030:
3027:
3019:
3011:
3008:
3007:
3004:
3001:
2993:
2985:
2982:
2981:
2978:
2975:
2967:
2959:
2956:
2955:
2951:
2949:
2945:
2943:
2939:
2937:
2933:
2931:
2930:
2924:
2921:
2918:
2916:
2909:
2903:
2900:
2892:
2884:
2881:
2880:
2877:
2874:
2866:
2858:
2856:
2852:
2848:
2847:
2844:
2841:
2833:
2825:
2823:
2821:
2815:
2811:
2807:
2806:
2803:
2800:
2792:
2784:
2782:
2779:
2775:
2774:
2771:
2768:
2760:
2752:
2750:
2748:
2744:
2743:co-operatives
2739:
2735:
2734:
2730:
2728:
2724:
2722:
2718:
2716:
2712:
2710:
2709:
2703:
2701:
2697:
2690:
2687:
2686:
2682:
2675:
2673:
2671:
2668:
2665:
2664:
2660:
2657:
2649:
2641:
2638:
2637:
2634:
2632:
2630:
2627:
2624:
2623:
2620:
2617:
2609:
2601:
2598:
2597:
2593:
2590:
2582:
2574:
2571:
2570:
2566:
2564:
2560:
2558:
2554:
2552:
2548:
2546:
2545:
2539:
2537:
2530:
2527:
2526:
2525:
2520:
2517:
2516:
2512:
2505:
2503:Above 8,900
2502:
2494:
2492:Above 9,200
2491:
2490:
2486:
2483:
2480:
2477:
2476:
2472:
2469:
2466:
2463:
2462:
2458:
2455:
2452:
2449:
2448:
2445:
2441:
2439:
2435:
2433:
2429:
2427:
2423:
2422:
2411:
2409:Above 6,900
2408:
2405:
2403:Above 8,900
2402:
2401:
2397:
2394:
2391:
2388:
2387:
2383:
2380:
2372:
2369:
2368:
2364:
2361:
2358:
2355:
2354:
2351:
2347:
2345:
2341:
2339:
2335:
2333:
2329:
2328:
2317:
2315:Above 6,900
2314:
2311:
2309:Above 6,900
2308:
2307:
2303:
2300:
2297:
2294:
2293:
2289:
2286:
2283:
2280:
2279:
2275:
2272:
2269:
2266:
2265:
2262:
2258:
2256:
2252:
2250:
2246:
2244:
2240:
2239:
2233:
2230:
2224:
2221:
2220:
2216:
2214:
2208:
2201:
2198:
2195:
2194:
2190:
2187:
2184:
2183:
2179:
2176:
2173:
2172:
2168:
2165:
2162:
2161:
2157:
2154:
2151:
2150:
2144:
2142:
2138:
2137:deductibility
2134:
2131:In 2022, for
2126:
2119:
2118:
2114:
2113:
2110:
2106:
2104:
2101:
2096:
2093:
2089:
2086:
2085:
2081:
2078:
2077:
2071:
2063:
2061:
2058:
2050:
2047:
2044:
2043:
2039:
2037:
2035:
2027:
2025:
2021:
2020:Rental Income
2018:
2017:
2013:
2011:
2009:
2001:
1999:
1995:
1992:
1991:
1987:
1985:
1981:
1979:
1975:
1973:
1969:
1967:
1966:
1956:
1954:
1948:
1945:Operating in
1944:
1942:
1940:
1938:
1935:
1932:
1931:
1928:
1925:
1917:
1909:
1907:
1904:
1900:
1896:
1895:
1892:
1889:
1881:
1873:
1871:
1869:
1865:
1860:
1857:
1856:
1852:
1849:
1846:
1838:
1835:
1834:
1831:
1827:
1824:
1816:
1808:
1805:
1804:
1801:
1798:
1790:
1782:
1780:
1776:
1775:
1772:
1769:
1767:
1763:
1761:
1757:
1755:
1751:
1749:
1748:
1742:
1739:
1732:
1731:
1727:
1725:
1723:
1719:
1715:
1711:
1707:
1703:
1698:
1696:
1692:
1688:
1684:
1672:
1667:
1665:
1660:
1658:
1653:
1652:
1650:
1649:
1644:
1634:
1632:
1627:
1622:
1621:
1620:
1619:
1608:
1605:
1603:
1602:United States
1600:
1598:
1595:
1593:
1590:
1588:
1585:
1583:
1580:
1578:
1575:
1573:
1570:
1568:
1565:
1563:
1560:
1558:
1555:
1553:
1550:
1548:
1545:
1543:
1540:
1538:
1535:
1533:
1530:
1528:
1525:
1523:
1520:
1518:
1515:
1513:
1510:
1508:
1505:
1503:
1500:
1498:
1495:
1493:
1490:
1488:
1485:
1483:
1480:
1478:
1475:
1473:
1470:
1468:
1465:
1463:
1460:
1458:
1455:
1453:
1450:
1448:
1445:
1443:
1440:
1438:
1435:
1433:
1430:
1428:
1425:
1423:
1420:
1418:
1415:
1413:
1410:
1408:
1405:
1403:
1400:
1398:
1395:
1393:
1390:
1388:
1385:
1383:
1380:
1378:
1375:
1373:
1370:
1368:
1365:
1363:
1360:
1358:
1355:
1353:
1350:
1348:
1345:
1343:
1340:
1339:
1338:
1337:
1332:
1327:
1324:
1322:
1319:
1317:
1314:
1313:
1312:
1311:
1308:All Countries
1306:
1301:
1296:
1295:
1288:
1285:
1283:
1280:
1278:
1275:
1273:
1270:
1268:
1265:
1263:
1262:Tolerance tax
1260:
1258:
1255:
1253:
1250:
1248:
1245:
1243:
1240:
1238:
1235:
1233:
1230:
1228:
1225:
1224:
1221:
1216:
1215:
1203:
1200:
1197:
1194:
1191:
1188:
1185:
1182:
1179:
1176:
1175:
1174:
1173:
1168:
1163:
1160:
1158:
1155:
1153:
1150:
1148:
1145:
1143:
1140:
1138:
1135:
1134:
1133:
1132:
1127:
1119:
1118:
1111:
1108:
1106:
1103:
1101:
1098:
1096:
1093:
1091:
1088:
1084:
1081:
1079:
1076:
1075:
1074:
1071:
1069:
1066:
1064:
1061:
1060:
1057:
1052:
1051:
1044:
1041:
1039:
1036:
1034:
1031:
1029:
1026:
1024:
1021:
1019:
1016:
1014:
1011:
1009:
1006:
1004:
1001:
999:
996:
994:
991:
988:
983:
981:
978:
976:
973:
972:
969:
968:International
964:
963:
956:
953:
951:
948:
946:
943:
941:
938:
936:
933:
929:
926:
924:
921:
919:
915:
912:
910:
907:
905:
902:
901:
900:
896:
893:
891:
888:
886:
883:
881:
878:
876:
873:
871:
870:Resource rent
868:
866:
863:
861:
858:
856:
853:
851:
848:
846:
843:
841:
838:
836:
833:
831:
828:
826:
823:
821:
818:
816:
813:
811:
808:
804:
801:
799:
796:
794:
791:
789:
786:
784:
781:
779:
776:
774:
771:
770:
769:
766:
762:
759:
757:
754:
752:
749:
747:
744:
742:
739:
737:
734:
732:
729:
728:
727:
724:
722:
719:
715:
712:
710:
707:
705:
702:
700:
697:
695:
692:
690:
687:
685:
682:
681:
680:
677:
673:
670:
669:
668:
667:Capital gains
665:
661:
658:
656:
653:
651:
648:
647:
646:
643:
641:
638:
636:
633:
631:
628:
626:
623:
622:
619:
614:
613:
602:
599:
597:
594:
592:
589:
587:
586:Panama Papers
584:
582:
579:
577:
574:
572:
569:
567:
564:
560:
557:
555:
554:
550:
549:
548:
545:
544:
543:
542:
537:
532:
529:
527:
524:
522:
519:
517:
514:
511:
508:
506:
503:
501:
498:
497:
496:
495:
490:
485:
482:
480:
477:
475:
472:
470:
467:
464:
461:
459:
456:
454:
453:Tax inversion
451:
450:
449:
448:
443:
438:
435:
433:
430:
428:
425:
423:
420:
418:
415:
413:
410:
408:
405:
401:
398:
397:
396:
395:Tax avoidance
393:
392:
391:
390:
385:
380:
379:Noncompliance
375:
374:
367:
364:
362:
359:
357:
356:Tax collector
354:
352:
349:
347:
344:
342:
339:
337:
336:Tax residence
334:
332:
329:
327:
324:
322:
319:
317:
314:
312:
309:
307:
306:Revenue stamp
304:
302:
299:
298:
295:
290:
289:
278:
275:
273:
270:
268:
265:
263:
260:
258:
255:
254:
253:
252:
247:
242:
239:
237:
234:
232:
229:
227:
224:
222:
221:Tax incidence
219:
217:
216:Excess burden
214:
212:
209:
208:
207:
206:
201:
196:
191:
190:
183:
180:
178:
175:
173:
170:
168:
165:
163:
160:
158:
155:
153:
150:
148:
145:
143:
142:Tax incentive
140:
138:
137:Tax advantage
135:
133:
130:
128:
125:
123:
120:
118:
115:
113:
110:
108:
105:
103:
100:
98:
97:Tax threshold
95:
91:
88:
87:
86:
83:
81:
78:
76:
73:
71:
68:
66:
63:
61:
58:
57:
54:
49:
48:
45:
44:fiscal policy
42:An aspect of
41:
40:
36:
32:
31:
28:
24:
20:
19:
16:
3889:. Retrieved
3885:
3875:
3863:. Retrieved
3859:
3832:
3822:30 September
3820:. Retrieved
3815:
3803:
3791:. Retrieved
3787:
3756:. Retrieved
3752:
3742:
3730:. Retrieved
3726:
3716:
3704:. Retrieved
3700:
3690:
3678:. Retrieved
3674:
3649:. Retrieved
3645:
3608:. Retrieved
3604:
3440:Construction
3317:Customs duty
3140:
3134:
3128:
3115:
3111:
2947:
2941:
2935:
2922:
2919:
2913:
2855:retrocession
2851:re-insurance
2817:
2740:
2726:
2720:
2714:
2693:
2562:
2556:
2550:
2536:market value
2533:
2523:
2519:Turnover Tax
2513:Turnover Tax
2443:
2437:
2431:
2425:
2349:
2343:
2337:
2331:
2260:
2254:
2248:
2242:
2231:
2227:
2212:
2199:The Balance
2158:Rate %
2152:Price Range
2130:
2108:
2102:
2099:
2091:
2069:
2056:ZMW 100,000
2024:Turnover Tax
1997:
1983:
1977:
1971:
1950:
1905:
1897:Land based (
1862:
1829:
1778:
1770:
1765:
1759:
1753:
1740:
1736:
1706:direct taxes
1699:
1680:
1562:South Africa
1157:Joel Slemrod
830:Hypothecated
798:Sugary drink
672:Expatriation
551:
469:Double Irish
432:Black market
277:Proportional
226:Laffer curve
211:Price effect
15:
3758:7 September
3200:Agriculture
2814:green bonds
2139:of mineral
2059:ZMW 20,000
1934:Corn Starch
1870:facilities
1577:Switzerland
1542:Philippines
1517:New Zealand
1512:Netherlands
1152:Ronen Palan
895:User charge
714:Value-added
679:Consumption
591:Swiss Leaks
479:Single Malt
417:Tax shelter
407:Tax evasion
366:Tax farming
351:Tax shelter
267:Progressive
231:Optimal tax
132:Tax amnesty
127:Tax holiday
85:Tax bracket
70:Tax revenue
3837:Tax Policy
3816:zra.org.zm
3727:mining.com
3575:References
2853:including
2812:earned on
2456:0 - 4,800
2450:0 - 5,100
2362:0 - 4,500
2356:0 - 4,800
2273:0 - 4,000
2267:0 - 4,500
1487:Kazakhstan
1372:Bangladesh
1367:Azerbaijan
1300:By country
1257:Temple tax
1227:Church tax
1110:ATA Carnet
1095:Free trade
1090:Tariff war
1018:Tax treaty
904:Congestion
845:Land value
736:Eco-tariff
704:Television
660:Solidarity
640:Ad valorem
500:Tax havens
331:Tax shield
326:Tax refund
294:Collection
272:Regressive
147:Tax reform
3891:1 January
3865:1 October
3793:1 October
3732:1 October
3680:1 October
2700:royalties
2696:dividends
2079:Category
1953:dividends
1868:Jewellery
1779:Tax Rate
1758:Tax Rate
1752:Tax Rate
1567:Sri Lanka
1532:Palestine
1492:Lithuania
1457:Indonesia
1442:Hong Kong
1362:Australia
1352:Argentina
1220:Religious
1008:Spahn tax
1003:Tobin tax
860:Pigouvian
778:Cigarette
751:Severance
684:Departure
492:Locations
445:Corporate
427:Smuggling
195:Economics
117:Tax shift
112:Deduction
102:Exemption
3923:Category
3706:17 April
3651:17 April
3610:17 April
3553:See also
3461:Removed
3412:bicycles
3311:Removed
3284:Removed
3224:Removed
1864:Lapidary
1859:Gemstone
1587:Tanzania
1552:Portugal
1527:Pakistan
1407:Colombia
1387:Bulgaria
1252:Leibzoll
1129:Academic
1122:Research
945:Windfall
885:Turnover
865:Property
815:Georgist
761:Stumpage
756:Steering
741:Landfill
721:Dividend
645:Aviation
635:Per unit
630:Indirect
321:Tax lien
257:Tax rate
236:Theories
90:Flat tax
53:Policies
27:Taxation
3525:(ATMs)
3151:Tourism
2818:on the
2816:listed
2628:Golden
2432:2023 -
2338:2023 -
2141:royalty
1903:betting
1607:Uruguay
1507:Namibia
1502:Morocco
1467:Ireland
1447:Iceland
1432:Germany
1422:Finland
1417:Denmark
1412:Croatia
1357:Armenia
1347:Algeria
1342:Albania
989:(CCCTB)
855:Payroll
810:General
803:Tobacco
773:Alcohol
709:Tourist
655:Landing
387:General
122:Tax cut
80:Tax law
3541:15.0%
3508:25.0%
3485:25.0%
3482:25.0%
3432:25.0%
3429:25.0%
3421:15.0%
3403:25.0%
3400:25.0%
3392:15.0%
3374:30.0%
3371:30.0%
3363:15.0%
3345:15.0%
3342:15.0%
3145:Notes
3139:Prev.
3094:Claim
3091:(SPV)
3054:16.0%
3051:16.0%
3028:16.0%
3025:16.0%
3002:16.0%
2999:16.0%
2976:16.0%
2973:16.0%
2952:Notes
2946:Prev.
2901:20.0%
2898:20.0%
2890:15.0%
2875:20.0%
2872:20.0%
2842:20.0%
2839:20.0%
2801:15.0%
2798:15.0%
2769:15.0%
2766:15.0%
2731:Notes
2725:Prev.
2591:10.0%
2588:10.0%
2567:Notes
2561:Prev.
2444:Prev.
2438:(ZMW)
2426:(ZMW)
2350:Prev.
2344:(ZMW)
2332:(ZMW)
2261:Prev.
2255:(ZMW)
2243:(ZMW)
2135:, the
2082:Notes
1996:(PPP)
1982:Prev.
1926:25.0%
1923:25.0%
1915:15.0%
1890:35.0%
1887:30.0%
1879:25.0%
1825:40.0%
1822:40.0%
1814:35.0%
1799:35.0%
1796:30.0%
1788:30.0%
1764:Prev.
1702:income
1683:Zambia
1582:Taiwan
1572:Sweden
1557:Russia
1547:Poland
1522:Norway
1472:Israel
1437:Greece
1427:France
1397:Canada
1382:Brazil
1377:Bhutan
1272:Kharaj
1180:(ITEP)
1083:Export
1078:Import
1073:Tariff
1063:Custom
955:Wealth
880:Surtax
875:Single
850:Luxury
835:Income
768:Excise
731:Carbon
625:Direct
512:(OFCs)
465:(BEPS)
177:Unions
107:Credit
3812:(PDF)
3601:(PDF)
3533:0.0%
3500:0.0%
3474:0.0%
3454:0.0%
3334:0.0%
3308:5.0%
3305:5.0%
3297:0.0%
3277:0.0%
3257:0.0%
3237:0.0%
3221:5.0%
3218:5.0%
3210:0.0%
3187:0.0%
3169:0.0%
3161:0.0%
3141:Rate
3135:2022
3133:Rate
3129:2023
3127:Rate
3072:0.0%
3043:0.0%
3017:0.0%
2991:0.0%
2965:0.0%
2948:Rate
2942:2022
2940:Rate
2936:2023
2934:Rate
2864:0.0%
2831:0.0%
2790:0.0%
2781:funds
2758:0.0%
2738:loans
2727:Rate
2721:2022
2719:Rate
2715:2023
2713:Rate
2658:5.0%
2655:5.0%
2647:0.0%
2618:5.0%
2615:5.0%
2607:7.5%
2580:7.5%
2563:Rate
2557:2022
2555:Rate
2551:2023
2549:Rate
2506:37.5
2412:37.5
2406:37.5
2318:37.5
2312:37.5
2249:2022
2033:0.0%
2007:100%
1988:Note
1984:Rate
1978:2022
1976:Rate
1972:2023
1970:Rate
1847:0.0%
1844:0.0%
1771:Notes
1766:Rate
1760:2022
1754:2023
1691:taxes
1497:Malta
1482:Japan
1477:Italy
1452:India
1402:China
1287:Zakat
1282:Nisab
1277:Khums
1267:Jizya
1242:Tithe
1237:Teind
1198:(TJN)
1184:Oxfam
1056:Trade
699:Stamp
694:Sales
689:Hotel
618:Types
3893:2023
3867:2022
3824:2023
3795:2022
3760:2022
3734:2022
3708:2022
3682:2022
3653:2022
3612:2022
3442:and
3323:for
2745:and
2191:8.5
2180:6.5
2169:4.0
2046:Farm
2022:and
1866:and
1850:N/A
1537:Peru
1462:Iran
1204:(US)
1192:(US)
1186:(UK)
1068:Duty
923:Toll
918:GNSS
914:Road
909:Fuel
820:Gift
788:Meat
484:CAIA
262:Flat
3319:on
2500:37
2487:30
2481:30
2473:20
2467:20
2398:30
2392:30
2384:25
2378:20
2304:30
2298:30
2290:25
2284:25
2202:10
1697:.
1681:In
1392:BVI
899:fee
890:Use
793:Sin
783:Fat
3925::
3884:.
3858:.
3846:^
3814:.
3786:.
3768:^
3751:.
3725:.
3699:.
3673:.
3661:^
3644:.
3620:^
3603:.
3582:^
3521::
2749:.
2459:0
2453:0
2365:0
2359:0
2276:0
2270:0
1901:)
1724:.
1716:,
1712:,
1708::
3895:.
3869:.
3826:.
3797:.
3762:.
3736:.
3710:.
3684:.
3655:.
3614:.
1670:e
1663:t
1656:v
916:/
897:/
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.
