ROYALTIES, MANAGEMENT AND CONSULTANCY FEES

The amount from which tax is to be deducted is the gross amount payable to the payee before any deductions whatsoever.
When is Withholding tax deductible?

Withholding tax is deductible on the date of accrual from the amount due and payable to the payee.

What is the rate of tax?

The rate of tax is 15%.

PUBLIC ENTERTAINMENT FEES AND COMMISSIONS

The withholding tax on public entertainment fees paid to non-resident persons was introduced as from 1st April, 2000.

The withholding tax is deductible from all payments made to non- resident entertainers and sportsmen for performances within Zambia.

In the case of commissions, the withholding tax was introduced as from 1st April 1999. The withholding tax is deductible from all payments of commissions other than those paid by the employer to his employees.

When is withholding tax deductible on Public Entertainment Fees and Commissions?
Withholding tax is deductible on the date of accrual from the amounts due and payable to the payee. more information