East & Southern Africa
Zambia: tax at a glance
This is a source-based system, with a top personal rate of 37%, a corporate rate of 30%, and VAT at 16%. There is no capital gains tax.
Territorial
Last verified
The taxes
- Personal income (top)
- 37%Progressive 0%/20%/30%/37%; top rate above ZMW 9,200/month.
- Corporate income
- 30%
- Capital gains
- None. A 5% Property Transfer Tax applies instead.
- VAT
- 16%
- Dividends (WHT)
- 20%, or 15% for shares listed on the LuSE.
- Interest (WHT)
- 20%, or 15% for residents.
- Royalties (WHT)
- 20%
- Social security (employee)
- 5% NAPSA plus 1% NHIMA.
- Social security (employer)
- 5% NAPSA plus 1% NHIMA.
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- A 5% Property Transfer Tax, plus local rates.
- Other
- A Skills Development Levy of 0.5% on employers.
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (2)
Secondary references