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legal-2026.07.26-907

  1. Provision text match · Zambia · en

    Income Tax (Double Taxation Relief) (Taxes on Income) (Kingdom of Norway) Order, 2017

    SI 41 of 2017

    unknown Statutory instrument Section 3 — The existing taxes to which this Agreement shall apply are in particular

    The existing taxes to which this Agreement shall apply are in particular

    3. The existing taxes to which this Agreement shall apply are in particular— (a) in the case of Norway— (i) the national tax on income; (ii) the county municipal tax on income; (iii) the municipal tax on income; (iv) the national tax on remuneration to non resident artistes; (hereinafter referred to as “ Norwegian tax ”); (b) in the case of Zambia, the Incom

    Topics: administrative assistance, administrative measures, agreement interpretation, agreement termination

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  2. Provision text match · Zambia · en

    Income Tax (Double Taxation Relief) (Taxes on Income) (Republic of Botswana) Order, 2015

    SI 20 of 2015

    unknown Statutory instrument Section 4 — Notwithstanding any other provisions of this Agreement, where Botswana

    Notwithstanding any other provisions of this Agreement, where Botswana

    4. Notwithstanding any other provisions of this Agreement, where Botswana tax is paid or payable in accordance with a Tax Agreement under the Botswana Income Tax Act, this Agreement shall not apply except to such an extent as may be provided in such Tax Agreement.

    Topics: administrative measures, administrative use, agency, agreement interpretation

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  3. Provision text match · Zambia · en

    Income Tax (Advance Income Tax) Regulations, 2025

    SI 90 of 2025

    unknown Statutory instrument Section 5 — Section 5

    Section 5

    5. The Income Tax (Advance Income Tax) Regulations, 2024 are repealed. Repeal of SI No. 96 of 2024 C. MULENGA, Minister of Finance and National Planning LUSAKA 30th December, 2025 [MFNP.BO/ 64/9/6]

    Topics: cross-border payments, definitions, income tax, remittance

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  4. Provision text match · Zambia · en

    Value Added Tax Act, 1995

    Act 4 of 1995

    unknown Act or statute Section 47 — Where, after the making of a contract for the supply of

    Where, after the making of a contract for the supply of

    r the making of a contract for the supply of goods or services and before the goods or services are supplied- ( a) there is a change in the tax charged on the supply; or (b) tax chargeable on the supply is introduced or abolished; then, unless the contract otherwise provides, there shall be added to or deducted from the consideration for the supply an amount

    Topics: VAT, VAT administration, VAT collection, VAT compliance

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  5. Provision text match · Zambia · en

    Income Tax (Double Taxation Relief) (Taxes on Income) (The Swiss Confederation) Order, 2020

    SI 82 of 2020

    unknown Statutory instrument Section 2 — For the purposes of this Convention, income derived by or through an entity or arrangement

    For the purposes of this Convention, income derived by or through an entity or arrangement

    f this Convention, income derived by or through an entity or arrangement that is treated as wholly or partly fiscally transparent under the tax law of either Contracting State shall be considered to be income of a resident of a Contracting State but only to the extent that the income is treated, for purposes of taxation by that State, as the income of a resi

    Topics: advertising, agency, aircraft, applicable law

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  7. Provision text match · Zambia · en

    Entertainment Tax (Repeal) Act

    Act 3 of 1996

    unknown Act or statute Section 1 — This Act may be cited as the Entertainment Tax (Repeal)

    This Act may be cited as the Entertainment Tax (Repeal)

    1. This Act may be cited as the Entertainment Tax (Repeal) Act, I 996, and shall come into operation on the 27th January, 1996.

    Topics: commencement, repeal, tax

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  8. Provision text match · Zambia · en

    Income Tax (Amendment) Act, 1998

    Act 9 of 1998

    unknown Act or statute Section 21 — Section one hundred and two of the principal Act is

    Section one hundred and two of the principal Act is

    immediately after subsection (2) of the following new subsection- Amendment of section 102 (3) Any reference in this section .to income or tax includes a reference to provisional income and provisional tax;respectively.

    Topics: administrative remission, company registration, contractor payments, cross-border payments

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  9. Provision text match · Zambia · en

    Income Tax (Amendment) Act, 2018

    Act 17 of 2018

    unknown Act or statute Section 5 — Gaming

    Gaming

    5. Gaming: (a) Slot Machines (Bonanza) (b) Gaming Machines (Limited Pay Out) NOTES: Monthly Tax Rate or Monthly Tax Amount 20 percent of gross takings 35 percent of gross takings 35 percent of net proceeds 10 percent of gross takings K250 per machine K500 per machine

    Topics: amendment, betting and gaming, business compliance, capital allowances

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  10. Provision text match · Zambia · en

    Income Tax (Double Taxation Relief) (Taxes on Income) (The Kingdom of Morocco) Order, 2018

    SI 6 of 2018

    unknown Statutory instrument Section 2 — As regards the application of this Agreement at any time by a Contracting State, any term

    As regards the application of this Agreement at any time by a Contracting State, any term

    shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which this Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State. ARTICLE 4 RESIDENT

    Topics: administrative assistance, administrative cooperation, applicability exemption, apportionment

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  11. Provision text match · Zambia · en

    Diplomatic Immunities and Privileges (Turkish Cooperation and Coordination Agency) Order, 2020

    SI 8 of 2020

    unknown Statutory instrument Section 9 — Relief from rates and taxes on obligations or securities

    Relief from rates and taxes on obligations or securities

    9. Relief from rates and taxes on obligations or securities guaranteed by Organisation

    Topics: customs, definitions, diplomatic privileges and immunities, diplomatic-like immunity

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  12. Provision text match · Zambia · en

    Income Tax (Double Taxation Relief) (Taxes on Income) (Ireland) Order, 2015

    SI 70 of 2015

    unknown Statutory instrument Section 5 — The provisions of this Article shall , notwithstanding the provisions of

    The provisions of this Article shall , notwithstanding the provisions of

    5. The provisions of this Article shall , notwithstanding the provisions of Article 2, apply to taxes of every kind and description. ARTICLE 25 MUTUAL AGREEMENT PROCEDURE

    Topics: administrative assistance, annuities, asset alienation, associated enterprises

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  14. Provision text match · Zambia · en

    Income Tax (Foreign Organisations) (Exemption Approval) (No. 9) Order, 1985

    SI 49 of 1985

    unknown Statutory instrument Section 1 — (I) This Order may be cited as the Income Tax (Foreign

    (I) This Order may be cited as the Income Tax (Foreign

    1. (I) This Order may be cited as the Income Tax (Foreign Organisations) (Exemption Approval) (No. 9) Order, 1985. Title snd commauoo­ moot (2) This Order shall be deemed to have come into operation on tho 21st July, 1083.

    Topics: employee tax exemption, exemption, income tax exemption, tax

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  15. Provision text match · Zambia · en

    Income Tax (Double Taxation Relief) (Taxes on Income) (United Arab Emirates) Order, 2023

    SI 1 of 2023

    unknown Statutory instrument Section 1 — For the purposes of this Agreement , the term “resident of a Contracting State” means

    For the purposes of this Agreement , the term “resident of a Contracting State” means

    of this Agreement , the term “resident of a Contracting State” means— (a) in Zambia, any person who under the laws of Zambia, is liable to tax therein by reason of that person’s domicile, residence, place of incorporation, place of management or any other criterion of similar nature, but does not include any person who is liable to tax in Zambia in respect

    Topics: agency, airlines, annuities, apportionment

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  16. Provision text match · Zambia · en

    Income Tax (Amendment) Act, 2007

    Act 4 of 2007

    unknown Act or statute Section 7 — Section seventy-one of the principal Act is amended in the·

    Section seventy-one of the principal Act is amended in the·

    incipal Act is amended in the· proviso to subsection (l) by the insertion of the words " or to income, for an individual, on which turnover tax has been assessed in accordance with subsection (2) of section sixty-four A " after the .words " non-money fringe benefits ".

    Topics: amendment, amendments, capital allowances, citation

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  17. Provision text match · Zambia · en

    Preservation of Public Security (Income Tax Act) (Suspension) Regulations, 1991

    SI 42 of 1991

    unknown Statutory instrument Section 3 — The operation of sub-paragraph (s) of paragraph 7 of

    The operation of sub-paragraph (s) of paragraph 7 of

    nded and in so far as the suspension is in force sub-paragraph (s) of paragraph 7 of Part TV of the Second Schedule contained in the Income Tax (Amendment) Act, 1990, shall apply. Interprota­ tion Suspension of aub- p .. migraph (s) of of para­ graph 7 of Part IV of Second Schedule t.o Act No. 15 of 1990 LUSAKA 5th April, 1991 (MB.A.6/7/4 OONF.] KENNETH D. K

    Topics: definitions, suspension regulations, tax

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  18. Provision text match · Zambia · en

    Property Transfer Tax (Amendment) Act, 2017

    Act 11 of 2017

    unknown Act or statute Section 3 — Section 4 of the principal Act is amended by the

    Section 4 of the principal Act is amended by the

    incorporated outside the Republic where that company directly or indirectly owns at least ten percent of a company incorporated in Zambia, tax shall be charged and collected from the Zambian incorporated company.; and (b) insertion of the following new paragraph immediately after paragraph (c)— (d) five percent of the realised value in respect of intellectu

    Topics: administrative discretion, company disclosure, interest, mining rights

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  19. Provision text match · Zambia · en

    Diplomatic Immunities and Privileges (Maize and Wheat Improvement Centre) Order, 2026

    SI 12 of 2026

    unknown Statutory instrument Section 9 — The Organisation has the like exemption from rates and

    The Organisation has the like exemption from rates and

    9. The Organisation has the like exemption from rates and taxes on or securities issued and securities guaranteed by the Organisation including dividends or interest on those securities by whomsoever held as is accorded to a sending State. I0. The Organisation has the right to avail itself, for electronic communications sent by the Organisation and containin

    Topics: archives, definitions, electronic communications, exemptions

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  20. Provision text match · Zambia · en

    Income Tax (Double Taxation Relief) (Taxes on Income) (Netherlands) Order, 2015

    SI 95 of 2015

    unknown Statutory instrument Section 4 — The term “interest” as used in this Article means income from debtclaims

    The term “interest” as used in this Article means income from debtclaims

    4. The term “interest” as used in this Article means income from debtclaims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or

    Topics: adjustment of profits, administrative cooperation, agency, agency authority

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