Zambia Revenue Authority

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Zambia Revenue Authority

Tax Rates
 

(a) Personal Income Tax Rates:

Personal Income tax rates, with effect from 1st April 2002, are as follows:

Chargeable Income per annum

Tax Rate
First K1,800,000  @   0%
Balance over K1,800,000 @ 30%

(b) Company Tax Rates:
On income from LUSE listed companies  @ 30%
On income from manufacturing & other @ 35%

On income from banks registered under the Banking and Financial Institutions Act, Income up to K250,000,000

 @ 35%
Income in excess of K250,000,000  @ 45%
On income from farming  @ 15%
On income from non – traditional exports  @  15%
On income from chemical manufacture of fertilizer @ 15%
On income of Trusts, Deceased or Bankrupt Estates @  35%

On income from rural enterprises
The tax chargeable is reduced by one - seventh for a period of five year

(c) Withholding Tax Rates:

(i) Individuals:

Dividends (final tax) @ 15%
Interest (final tax) @ 25%
Royalties, Management and Consultancy Fees @ 15%
Rents @ 15%
Commissions @ 15%

(ii)  Persons other than individuals

Dividends (final tax) @ 15%
Interest (not final tax) @ 15%
Royalties, Management and consultancy Fees  @ 15%
Commissions @  15%

 (iii) Other payments 

Non resident contractors       @    15%
Public Entertainment Fees (Non residents only) @        15%   

 

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