Zambia Act or statute

Zambia legislation

Property Transfer Tax (Amendment) Act, 2025

group reorganisationlegislative amendmentproperty transfer taxshare transfer valuationshare transfersshort title

Jurisdiction: Zambia
Structure: 3 provisions
Citation: Act 21 of 2025
Dates: Undated source snapshot

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Dates: Undated source snapshot

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

This section gives the Act’s short title and says it starts on 1 January 2026. The Commissioner-General may set a transfer of shares at nil value if the transfer is for a group reorganisation and the relevant companies have been in the group for at least three years. This provision amends section 6(1) of the principal Act by replacing paragraph (h) with a rule about shares surrendered or forfeited for no consideration.

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(1) This Act may be cited as the Property Transfer Tax

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

Section 1

Section 5 of the principal Act is amended by the deletion of

The Commissioner-General may set a transfer of shares at nil value if the transfer is for a group reorganisation and the relevant companies have been in the group for at least three years.

Section 2

Section 6 (1) of the principal Act is amended by the deletion

This provision amends section 6(1) of the principal Act by replacing paragraph (h) with a rule about shares surrendered or forfeited for no consideration.

Section 3

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Source record from zambialii.org · Undated source snapshot

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Showing 3 of 3 provisions

Substitution 2Short title

§ 1(1) This Act may be cited as the Property Transfer TaxShort title

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

1. (1) This Act may be cited as the Property Transfer Tax (Amendment) Act, 2025, and shall be read as one with the Property Transfer Tax Act, in this Act referred to as the principal Act. Short title and commen- cement Cap. 340 (2) This Act shall come into operation on 1st January, 2026.

Section 1Verify source

§ 2Section 5 of the principal Act is amended by the deletion ofSubstitution

The Commissioner-General may set a transfer of shares at nil value if the transfer is for a group reorganisation and the relevant companies have been in the group for at least three years.

2. Section 5 of the principal Act is amended by the deletion of subsection (2B) and the substitution therefor of the following: Amendment of section 5 (2B) Despite subsection (2A), where the Commissioner- General is satisfied that a transfer of shares is made for the purposes of a group reorganisation, the Commissioner-General may determine a nil value for that transfer, except that this subsection shall only apply where the company transferring the shares and the company receiving the shares has been part of the group of companies, which is subject of the group reorganisation, for three years or more preceding the transfer.

Section 2Verify source

Part

part of the group of companies, which is subject of the group

§ 3Section 6 (1) of the principal Act is amended by the deletionSubstitution

This provision amends section 6(1) of the principal Act by replacing paragraph (h) with a rule about shares surrendered or forfeited for no consideration.

3. Section 6 (1) of the principal Act is amended by the deletion of paragraph (h) and the substitution therefor of the following: Amendment of section 6 Copies of this Statutory Instrument can be obtained from the Government Printer, P.O. Box 30136, 10101, Lusaka, Price K4.00 each 310 No. 21 of 2025] Property Transfer Tax (Amendment) (h) the surrender or forfeiture of shares for no consideration where the Commissioner-General is satisfied that the surrender or forfeiture is not intended to avoid property transfer tax, except that a subsequent transfer to a different person shall be liable to property transfer tax.

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1 referenced instrument

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principal Act
Section 3

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