Zambia

Individual - Foreign tax relief and tax treaties

Last reviewed - 17 May 2024

Foreign tax relief

Foreign tax suffered on income of an individual may be eligible for foreign tax relief either under a double tax treaty with Zambia, or as unilateral relief available under domestic law. 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

Morocco

Uganda

France (4)

Netherlands (7)

United Arab Emirates (UAE)

Germany

Norway (3)

United Kingdom (5)

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.

Zambia has not concluded any totalisation agreements.