Zambia Revenue Authority

Domestic Taxes

Zambia Revenue Authority under Domestic tax administers five major taxes namely

Excise

Means of Tax Collection:
There are four major means of tax collection in Domestic Taxes. These are:
Pay As You Earn (PAYE) System:
Pay As You Earn (PAYE) is a method of collecting income tax at source from individuals in gainful employment. The employer deducts the tax from the employee's salary or wages on each pay - day and remits the tax to the authority by the 14th of the month following the month of deduction.
Assessment System:
An assessment is a determination of the amount of tax which a person shall be liable to pay under the provisions of the Income Tax System.

Customs Taxes

Customs Duty

Levy/tax charged on imported goods at the following rates:

0-5% Capital Equipment and Raw Materials
15% Intermediate Goods
25% Finished Goods
Customs Duty is charged on the Customs Value (CIF).

Import VAT

Collected on behalf of the VAT Division and taxed on imported goods that attract VAT.

VAT is charged on the Taxable Value i.e. Customs Value + Customs Duty (+Excise Duty, where applicable) at the rate of 17.5%