Esheria Regulatory Atlas
Tax law in Zambia
Tax administration, corporate taxation, duties, reporting, and statutory liabilities. This curated Zambia collection links existing source-backed legal records for that research intent. Every result links to its stored legal text and available official source evidence.
- Jurisdiction
- Zambia
- Matching statutes
- 2,150
- Topic
- Tax law
Primary law
Source-backed legislation
2,150 statutes
- Income Tax Act, 1967 Act 32 of 1967 · Status unconfirmed · 275 provisions This section gives the short title: the Act may be cited as the Income Tax Act. Stored source record
- Entertainment Tax (Repeal) Act Act 3 of 1996 · Status unconfirmed · 2 provisions This section says the Act may be cited as the Entertainment Tax (Repeal) Act, 1996, and it comes into operation on 27 January 1996. Version 31 Dec 1996
- Income Tax (Amendment) Act, Act 6 of 1999 · Status unconfirmed · 47 provisions This section changes several definitions and sets rules for converting certain foreign-currency payments into kwacha. Stored source record
- Income Tax (Amendment) Act, 1998 Act 9 of 1998 · Status unconfirmed · 25 provisions This provision changes the rules for tax credits and when an individual may use them. Stored source record
- Income Tax (Amendment) Act, 2002 Act 3 of 2002 · Status unconfirmed · 24 provisions This section gives the Act’s short title, says it is read together with the principal Income Tax Act, and states when it starts to operate. Stored source record
- Income Tax (Amendment) Act, 2018 Act 17 of 2018 · Status unconfirmed · 17 provisions This provision amends section 30A and replaces the rule for calculating indexed losses and the exchange rate used for that calculation. Stored source record
- Property Transfer Tax (Amendment) Act, 2017 Act 11 of 2017 · Status unconfirmed · 4 provisions A tax is charged and collected from a Zambian incorporated company when shares issued by a foreign company are transferred and that foreign company directly or indirectly owns at least 10% of a company incorporated in Zambia; the provision also sets a 5% amount in respect of intellectual property. Stored source record
- Income Tax (Amendment) Act, 2019 Act 15 of 2019 · Status unconfirmed · 12 provisions This provision says the Act may be cited as the Income Tax (Amendment) Act, 2019 and comes into operation on 1st January, 2020. Stored source record
- Income Tax (Foreign Organisations) (Exemption Approval) Order, 1985 SI 16 of 1985 · Status unconfirmed · 3 provisions This Order may be cited as the Income Tax (Foreign Organisations) (Exemption Approval) Order, 1985. Version 26 Jan 1985
- Preservation of Public Security (Income Tax Act) (Suspension) Regulations, 1991 SI 42 of 1991 · Status unconfirmed · 3 provisions This provision names the instrument and says the regulations are made under powers in sections 3, 4 and 5 of the Preservation of Public Security Act. Version 5 Apr 1991
- Income Tax (Foreign Organisations) (Exemption Approval) (No. 9) Order, 1985 SI 49 of 1985 · Status unconfirmed · 3 provisions This Order may be cited by its stated name, and it is deemed to have come into operation on 21 July 1983. Version 12 Apr 1985
- Income Tax (Amendment) Act, 2007 Act 4 of 2007 · Status unconfirmed · 13 provisions This section gives the Act’s short title, says it must be read together with the Income Tax Act, and states it starts on 1 April 2007. Stored source record