Zambia Statutory instrument

Zambia legislation

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

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. This section amends the Schedule to th…

income taxregulations commencementregulatory amendment

Jurisdiction: Zambia
Structure: 3 provisions
Citation: SI 87 of 2025
Dates: Legal dates not recorded

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Dates: Legal dates not recorded

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“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.”

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. This section amends the Schedule to the principal Regulations by inserting new items after item 6. Section 8 is titled “Raw hides and skins.”

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(1) These Regulations may be cited as the Income Tax

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.

Section 1

The Schedule to the principal Regulations is amended by

This section amends the Schedule to the principal Regulations by inserting new items after item 6.

Section 2

Raw hides and skins,

Section 8 is titled “Raw hides and skins.”

Section 8

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Source record from zambialii.org · Legal dates not recorded

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Showing 3 of 3 provisions

Short titleAmendmentProvision

§ 1(1) These Regulations may be cited as the Income TaxShort title

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.

1. (1) These Regulations may be cited as the Income Tax (Local Content Allowance) (Amendment) Regulations, 2025, and shall be read as one with the Income Tax (Local Content Allowance) Regulations, 2020, in these Regulations referred to as the principal Regulations Title and commence- ment S.I. No. 120 of 2020 (2) These Regulations shall come into operation on 1st January, 2026.

Section 1Verify source

§ 2The Schedule to the principal Regulations is amended byAmendment

This section amends the Schedule to the principal Regulations by inserting new items after item 6.

2. The Schedule to the principal Regulations is amended by the insertion of the following new items immediately after item 6: Amendment of Schedule

Section 2Verify source

§ 8Raw hides and skins,Provision

Section 8 is titled “Raw hides and skins.”

8. Raw hides and skins, Lusaka 31st December, 2025 [MFNP/BO/64/9/6] C. MULENGA, Minister of Finance and National Planning Copies of this Statutory Instrument can be obtained from the Government Printer, P.O.Box 30136, 10101 Lusaka Price K4.00 each 876 Statutory Instruments 29th December, 2025

Section 8Verify source

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N–S

1 instrument

Schedule to the principal Regulations
Section 2

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