Foreign tax suffered on foreign dividends and income should obtain credit relief (either under a tax treaty or as unilateral relief). The credit is restricted to the lower of the amount of foreign tax actually suffered and the Zambian income tax that would have applied on the foreign income as a percentage of total income.
Zambia has in-force double tax treaties (DTTs) with the following countries:
Zambia has not concluded any totalisation agreements.
Last Reviewed - 14 February 2020