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.
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Zambia
Act 9 of 2014
1 provisions
This Act amends the Property Transfer Tax Act and starts on 1 January 2015.
Zambia
Act 16 of 2015
2 provisions
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.
Zambia
Act 11 of 2017
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.
Zambia
Act 13 of 2019
1 provisions
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.
Zambia
Act 22 of 2020
6 provisions
This section adds a definition of “Authority” to mean the Zambia Revenue Authority.
Zambia
Act 46 of 2021
5 provisions
This provision says section 3 of the principal Act is repealed and replaced.
Zambia
Act 27 of 2022
4 provisions
This amendment sets tax rates for different asset types, including mining licences, exploration licences, mineral processing licences, land, shares, and intellectual property.
Zambia
Act 27 of 2024
2 provisions
Section 4(2) is replaced to set tax rates based on the realised value of certain assets and mining rights.
Zambia
Act 21 of 2025
3 provisions
This section gives the Act’s short title and says it starts on 1 January 2026.
Zambia
Act 4 of 2002
2 provisions
Section 5 is amended so that the word “Commissioner” is replaced with “Commissioner-General” wherever it appears.
Zambia
SI 31 of 2015
As of 12 Jun 2015 · 3 provisions
This section gives the short title of the Order.
Zambia
SI 35 of 2015
As of 19 Jun 2015 · 2 provisions
This section gives the short title of the Order.
Zambia
SI 28 of 1985
As of 1 Mar 1985 · 2 provisions
This Order may be cited as the Property Transfer Tax Title (Exemption) Order, 1985.
Zambia
SI 50 of 1997
As of 25 Apr 1997 · 1 provisions
The Zambia Venture Capital Fund Limited is exempt from paying tax under the Act on any transfer of its shares.
Zambia
SI 5 of 2012
As of 20 Jan 2012 · 1 provisions
This Order exempts a named share transfer from property transfer tax.
Zambia
SI 30 of 2015
As of 12 Jun 2015 · 2 provisions
This section gives the short title: the Property Transfer Tax Title (Exemption) Order, 2015.
Zambia
Act 12 of 1984
As of 31 Dec 1996 · 13 provisions
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.
Zambia
Act 16 of 2016
77 provisions
This section gives the Act’s short title and says it starts on a date appointed by the Minister by statutory instrument.
Zambia
Act 15 of 2022
56 provisions
This section gives the Act its short title.
Zambia
SI 27 of 2005
1 provisions
This order says the Public Finance Act, 2004 starts operating on the date this Order is published.