Esheria Regulatory Atlas

Tax law in Zambia

Tax administration, corporate taxation, duties, reporting, and statutory liabilities. These records come from release legal-2026.07.26-907 and link directly to stored legal text.

2,443 matching statutes

• Zambia

  Accountants Act, 1982

  Act 28 of 1982

  As of 31 Dec 1996 · 58 provisions

  This section gives the Act its short title and says it starts on a date the Minister appoints by statutory instrument.

  Act or statute Open & Chat

• Zambia

  Income Tax (Amendment) Act, 2001

  Act 1 of 2001

  16 provisions

  The Act may be cited by its short title and starts operating on 1 April 2001.

  Act or statute Open & Chat

• Zambia

  Income Tax (Local Content Allowance) Regulations, 2020

  SI 120 of 2020

  As of 31 Dec 2020 · 3 provisions

  These Regulations may be cited as the Income Tax (Local Content Allowance) Regulations, 2020, and come into operation on 1st January 2021.

  Statutory instrument Open & Chat

• Zambia

  Companies Act, 1994

  Act 26 of 1994

  As of 15 Jul 2011 · 594 provisions

  This section says the Act may be cited as the Companies Act.

  Act or statute Open & Chat

• Zambia

  Persons with Disabilities Act, 1996

  Act 33 of 1996

  42 provisions

  This section gives the Act its short title and says it starts on a date appointed by the Minister by statutory order.

  Act or statute Open & Chat

• Zambia

  Value Added Tax (Amendment) Act, 2008

  Act 3 of 2008

  3 provisions

  This section gives the Act’s short title and says it is deemed to have come into operation on 26 January 2008.

  Act or statute Open & Chat

• Zambia

  Value Added Tax (Amendment) Act, 2020

  Act 23 of 2020

  9 provisions

  For taxation purposes, goods are treated as supplies in Zambia if they are exported from Zambia, supplied within Zambia, involve entry into Zambia, or are installed or assembled at a place in Zambia.

  Act or statute Open & Chat

• Zambia

  Income Tax (Local Content Allowance) (Amendment) Regulations, 2025

  SI 87 of 2025

  3 provisions

  This section gives the short title, says the Regulations are to be read with the 2020 principal Regulations, and says they come into force on 1 January 2026.

  Statutory instrument Open & Chat

• Zambia

  Property Transfer Tax (Amendment) Act, 2025

  Act 21 of 2025

  3 provisions

  This section gives the Act’s short title and says it starts on 1 January 2026.

  Act or statute Open & Chat

• Zambia

  Value Added Tax (Exemption) (Amendment) Order, 2025

  SI 94 of 2025

  2 provisions

  This Order may be cited by its stated name, is to be read with the 2014 principal Order, and comes into operation on 1 January 2026.

  Statutory instrument Open & Chat

• Zambia

  Property Transfer Tax (Amendment) Act, 2014

  Act 9 of 2014

  1 provisions

  This Act amends the Property Transfer Tax Act and starts on 1 January 2015.

  Act or statute Open & Chat

• Zambia

  Income Tax (Transfer Pricing) (Amendment) Regulations, 2021

  SI 107 of 2021

  As of 31 Dec 2021 · 5 provisions

  This section says the Regulations are to be cited as the Income Tax (Transfer Pricing) (Amendment) Regulations, 2021, read together with the principal Regulations, and they come into operation on 1 January 2022.

  Statutory instrument Open & Chat

• Zambia

  Mines and Minerals (Amendment) Act, 2003

  Act 5 of 2003

  2 provisions

  This section repeals section 66 of the principal Act and substitutes new text; it also defines “clearance certificate” as a tax clearance certificate issued under section 81B of the Income Tax Act.

  Act or statute Open & Chat

• Zambia

  Income Tax (Amendment) Act, 2011

  Act 27 of 2011

  14 provisions

  This section changes the definitions of “business” and “charge year” in the principal Act.

  Act or statute Open & Chat

• Zambia

  Value Added Tax (Exemptions) (No. 3) Order, 1996

  SI 27 of 1996

  3 provisions

  This provision says the Order may be cited by its title and states that it comes into force on 1 April 1996.

  Statutory instrument Open & Chat

• Zambia

  Diplomatic Immunities and Privileges (ZEP-RE PTA Re-Insurance Company) Order, 2015

  SI 87 of 2015

  As of 13 Nov 2015 · 19 provisions

  This section concerns an exemption from taxes on the importation and exportation of goods.

  Statutory instrument Open & Chat

• Zambia

  Bank of Zambia (Amendment) Act, 1989

  Act 10 of 1989

  As of 21 Jul 1989 · 3 provisions

  This section gives the Act its short title and says it is to be read together with the Bank of Zambia Act, 1985.

  Act or statute Open & Chat

• Zambia

  High Court (Civil Jurisdiction) (Family Court Fees) Regulations, 2021

  SI 91 of 2021

  As of 31 Dec 2021 · 33 provisions

  This provision gives the short title for the Regulations.

  Statutory instrument Open & Chat

• Zambia

  Pension Scheme Regulation Act, 1996

  Act 28 of 1996

  As of 31 Dec 1996 · 47 provisions

  This section gives the Act its short title and lets the Minister set the commencement date by statutory instrument.

  Regulation Open & Chat

• Zambia

  Income Tax (Foreign Organisations) (Exemption Approval) (No. 2) Order, 1985

  SI 17 of 1985

  As of 26 Jan 1985 · 3 provisions

  This provision gives the Order’s short title.

  Statutory instrument Open & Chat