Zambia

Individual - Foreign tax relief and tax treaties

Last reviewed - 20 August 2020

Foreign tax relief

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.

Tax treaties

Zambia has in-force double tax treaties (DTTs) with the following countries:

Botswana Ireland (6) South Africa (1)
Canada Italy Sweden
China Japan Switzerland (2)
Denmark  Kenya Tanzania
Finland Mauritius (8) Uganda
France (4) Netherlands (7) United Kingdom (5)
Germany Norway (3)
India Seychelles

Notes

  1. The 1953 Rhodesia & Nyasaland - South Africa DTT is generally accepted to apply.
  2. The 1954 Switzerland - United Kingdom DTT is generally accepted to apply.
  3. The new treaty with Norway was signed on 17 December 2015 but has not yet come into force.
  4. The 1950 France - United Kingdom DTT is generally accepted to apply.
  5. The new Zambia - United Kingdom treaty signed on 14 February 2014 came into force effective 1 January 2016.
  6. The Zambia - Ireland DTT is in force effective from 1 January 2016.
  7. The new Zambia - Netherlands treaty was signed on 15 July 2015 and came into force effective 1 January 2019.
  8. The government of Zambia, following a Cabinet meeting on 22 June 2020, announced the intention to terminate the DTT between Zambia and Mauritius. According to Article 28 of the Zambia-Mauritius DTT, the effective date of the termination will be 31 December 2020 following the Notice to Terminate.

Zambia has not concluded any totalisation agreements.