Zambia

Individual - Other taxes

Last reviewed - 01 June 2022

Social security contributions

Both employers and employees are required to make contributions to the National Pension Scheme Authority (NAPSA).

National Health Insurance contributions

Both employers and employees are required to make contributions to the National Health Insurance Scheme.

Consumption taxes

Value-added tax (VAT) applies to standard rated supplies of goods and services at 16%.

Net wealth/worth taxes

Zambia does not have a net wealth/net worth tax.

Inheritance, estate, and gift taxes

Zambia does not have an inheritance, estate, or gift tax.

Property taxes

Zambia has a Property Transfer Tax (PTT) regime that charges specific types of property transfers. Additional information on the PTT's operation is provided under Property Transfer Tax in the Other taxes section in the Corporate tax summary.

Luxury and excise taxes

Certain products, such as alcoholic drinks and cigarettes, are subject to excise duty.

Turnover taxes

Turnover tax applies to certain businesses where the turnover is not more than ZMW 800,000 per annum. A flat rate of 4% on business turnover will be applied where turnover is ZMW 800,000 or less per annum. Income that is subject to turnover tax will not be subject to income tax or VAT.

The definition of 'turnover' for turnover tax purposes excludes interest, dividends, and royalties.

Local non-income taxes

Homeowners are required to make a contribution to the local council (e.g. Lusaka City Council).