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.
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.
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 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).