2014
Property Transfer Tax (Amendment) Act, 2014
This Act amends the Property Transfer Tax Act and starts on 1 January 2015.
- Amendment
- Property transfer tax
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Zambia Statutes
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20 statutes shown from 1,510 source-backed records
2015
Property Transfer Tax (Amendment) Act, 2015
The provision sets the tax rate on the realised value at 10% for mining rights or interests in mining rights, and 5% for land and shares.
- Amendment
- Income tax
- Land
- Mining rights
- Property transfer tax
2017
Property Transfer Tax (Amendment) Act, 2017
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.
- Administrative discretion
- Company disclosure
- Interest
- Mining rights
- Penalties
2019
Property Transfer Tax (Amendment) Act, 2019
This amendment changes how certain shares are valued for property transfer tax and gives the Commissioner-General powers to set a nil value in some group reorganisation cases.
- Group reorganisation
- Property transfer tax
- Share valuation
2020
Property Transfer Tax (Amendment) Act, 2020
This section adds a definition of “Authority” to mean the Zambia Revenue Authority.
- Currency conversion
- Group reorganisation
- Property transfer tax
- Return filing
- Revenue administration
2021
Property Transfer Tax (Amendment) Act, 2021
This provision says section 3 of the principal Act is repealed and replaced.
- Amendment
- Income tax
- Licensing
- Mining
- Property transfer tax
2022
Property Transfer Tax (Amendment) Act, 2022
This amendment sets tax rates for different asset types, including mining licences, exploration licences, mineral processing licences, land, shares, and intellectual property.
- Asset valuation
- Foreclosed property
- Group reorganisation
- Intellectual property
- Mining
2024
Property Transfer Tax (Amendment) Act, 2024
Section 4(2) is replaced to set tax rates based on the realised value of certain assets and mining rights.
- Financial services
- Mining taxation
- Property transfer
2025
Property Transfer Tax (Amendment) Act, 2025
This section gives the Act’s short title and says it starts on 1 January 2026.
- Group reorganisation
- Legislative amendment
- Property transfer tax
- Share transfer valuation
- Share transfers
2002
Property Transfer Tax (Amendment) Act; 2002
Section 5 is amended so that the word “Commissioner” is replaced with “Commissioner-General” wherever it appears.
2015
Property Transfer Tax (Approval and Exemption) Order, 2015
This section gives the short title of the Order.
- Asset transfer
- Tax exemption
2015
Property Transfer Tax (Exemption) (No. 2) Order, 2015
This section gives the short title of the Order.
- Property transfer tax
1985
Property Transfer Tax (Exemption) Order, 1985
This Order may be cited as the Property Transfer Tax Title (Exemption) Order, 1985.
- Property transfer
- Property transfer tax
- Shareholder equity contribution
1997
Property Transfer Tax (Exemption) Order, 1997
The Zambia Venture Capital Fund Limited is exempt from paying tax under the Act on any transfer of its shares.
- Exemption
- Property transfer tax
2012
Property Transfer Tax (Exemption) Order, 2012
This Order exempts a named share transfer from property transfer tax.
- Asset transfer
- Tax exemption
2015
Property Transfer Tax (Exemption) Order, 2015
This section gives the short title: the Property Transfer Tax Title (Exemption) Order, 2015.
- Property transfer tax
- Tax exemption
1984
Property Transfer Tax Act, 1984
This section says the Act may be cited as the Property Transfer Tax Act, 1984, and is deemed to have come into operation on 1 April 1984.
- Assessment
- Definitions
- Delegation of authority
- Filing
- Liquidation
2016
Protection of Traditional Knowledge, Genetic Resources and Expressions of Folklore Act, 2016
This section gives the Act’s short title and says it starts on a date appointed by the Minister by statutory instrument.
- Ip rights
- Academic research
- Access agreement management
- Access agreements
- Access and permitting
2022
Public Debt Management Act, 2022
This section gives the Act its short title.
- Administration
- Bond issuance
- Borrowing
- Borrowing costs
- Borrowing plan
2005
Public Finance Act (Commencement) Order, 2005
This order says the Public Finance Act, 2004 starts operating on the date this Order is published.
- Statutory commencement
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