Zambia Statutory instrument

Zambia legislation

Income Tax (GOPA Infra GmbH) (Approval and Exemption) Order, 2025

This provision gives the Order its short title and says it is deemed to have started on 1 January 2015 and will be revoked on 31 December 2026. GOPA Infra GmbH is an approved organisation and is e…

approval and exemptionconsultancy servicesincome taxincome tax exemptioninfrastructurelocal governancerevocationwater and sanitation

Jurisdiction: Zambia
Structure: 5 provisions
Citation: SI 89 of 2025
Dates: Source version 31 Dec 2025

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Dates: Source version 31 Dec 2025

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“This provision gives the Order its short title and says it is deemed to have started on 1 January 2015 and will be revoked on 31 December 2026.”

This provision gives the Order its short title and says it is deemed to have started on 1 January 2015 and will be revoked on 31 December 2026. GOPA Infra GmbH is an approved organisation and is exempt from income tax for the duration of the projects in the agreements. Income earned by the approved organisation under paragraph 2 is exempt from income tax when it is earned under the agreements in the Schedule. This provision revokes The Income Tax (GOPA Infra GmbH) Approval and Exemption) Order, 2024. This schedule lists several government contracts and addenda concerning consultancy and supervision services in Zambia.

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(1) This Order may be cited as the Income Tax (GOPA

This provision gives the Order its short title and says it is deemed to have started on 1 January 2015 and will be revoked on 31 December 2026.

Section 1

The GOPA Infra GmbH is an approved organisation for the

GOPA Infra GmbH is an approved organisation and is exempt from income tax for the duration of the projects in the agreements.

Section 2

The income earned including interest, fees and commission

Income earned by the approved organisation under paragraph 2 is exempt from income tax when it is earned under the agreements in the Schedule.

Section 3

The Income Tax (GOPA Infra GmbH) Approval and

This provision revokes The Income Tax (GOPA Infra GmbH) Approval and Exemption) Order, 2024.

Section 4

Section 6

This schedule lists several government contracts and addenda concerning consultancy and supervision services in Zambia.

Section 6

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Source record from zambialii.org · Source version 31 Dec 2025

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Showing 5 of 5 provisions

Provision 4Short title

§ 1(1) This Order may be cited as the Income Tax (GOPAShort title

This provision gives the Order its short title and says it is deemed to have started on 1 January 2015 and will be revoked on 31 December 2026.

1. (1) This Order may be cited as the Income Tax (GOPA Infra GmbH) (Approval and Exemption) Order, 2025. Title and commence- ment (2) This Order is deemed to have come into operation on 1st January, 2015, and shall stand revoked on 31st December, 2026.

Section 1Verify source

§ 2The GOPA Infra GmbH is an approved organisation for theProvision

GOPA Infra GmbH is an approved organisation and is exempt from income tax for the duration of the projects in the agreements.

2. The GOPA Infra GmbH is an approved organisation for the purpose of exemption from income tax for the duration of the projects specified in the agreements.

Section 2Verify source

§ 3The income earned including interest, fees and commissionProvision

Income earned by the approved organisation under paragraph 2 is exempt from income tax when it is earned under the agreements in the Schedule.

3. The income earned including interest, fees and commission by the approved organisation referred to under paragraph 2 pursuant to the agreements specified in the Schedule is exempt from income tax pursuant to Part III of the Act.

Section 3Verify source

§ 4The Income Tax (GOPA Infra GmbH) Approval andProvision

This provision revokes The Income Tax (GOPA Infra GmbH) Approval and Exemption) Order, 2024.

4. The Income Tax (GOPA Infra GmbH) Approval and Exemption) Order, 2024 is revoked. Approval and exemption from income tax Exemption from tax Revocation of S.I. No. 65 of 2024 Copies of this Statutory Instrument can be obtained from the Government Printer, P.O.Box 30136, 10101 Lusaka Price K4.00 each 880 Statutory Instruments 3st December, 2025

Section 4Verify source

§ 6Section 6Provision

This schedule lists several government contracts and addenda concerning consultancy and supervision services in Zambia.

6. SCHEDULE (Paragraphs 2 and 3) Agreements The Contract between the Government of the Republic of Zambia represented by the Ministry of Local Government and Housing and GOPA Infra GmbH for Consultancy Services for Strengthening Local Governance in Zambia capital grant scheme phase II, No. BMZ ID 2011 65836, dated 13th February, 2015. The Contract between the Government of the Republic of Zambia represented by the Ministry of Local Government and GOPA Infra GmbH for Consultancy Services for Strengthening Local Governance in Zambia capital grant scheme phase III, No. BMZ NR. 2014 67323, dated 20th November, 2019. The Contract between the Government of the Republic of Zambia represented by the Ministry of Local Government and GOPA Infra GmbH for Decentralised Development through District Infrastructure (Bus Stations and Markets), No. BMZ NO. 2016 67 344, dated 13th July, 2020. The Contract between the Government of the Republic of Zambia represented by the Ministry of Local Government and H.P. Gauff Ingenieure GmbH & Co KG for Consultancy Services for the Project “Strengthening Local Governance in Zambia Capital Grant Scheme Phase I”, BMZ No. 2006 66 313, dated 14th December, 2017, and Assignment of Contract for Consulting Services of the Project “Strengthening Local Governance in Zambia Capital Grant Scheme Phase I” (BMZ No. 2006 66 313), dated 20th August, 2021, between the Government of the Republic of Zambia represented by the Ministry of Local Government and H.P. Gauff Ingenieure GmbH & Co KG - JBG and GOPA Infra GmbH. The Contract between the Government of the Republic of Zambia represented by the Ministry of Water Development, Sanitation and Environmental Protection and H.P. Gauff Ingenieure GmbH & Co KG for Consulting Services for the Design Review and Supervision of the Water Supply and Sanitation Improvement Project in the Prioritised Urban Centres of (Kasama, Mbala, Mpika and Nakonde) Chambeshi Water and Sewerage Company Lot 3 (Construction Supervision - Time Based), Contract No. MWDSEP/ISTWSSP/ADB/CS-003A/2018-2-3, dated 11th February, 2019, and Addendum No. 1 between the Government of the Republic of Zambia represented by the Ministry of Water Development and Sanitation and GOPA Infra GmbH for the Design Review and Supervision under the Water Supply and Sanitation Improvement Project for Chambeshi Water Supply and Sanitation Company MWDSEP/ISTWSSP/ADB/CS-003A/ 2018-2-3 (Construction Supervision - Time Based), dated 27th January, 2022. The Contract between the Government of the Republic of Zambia represented by the Ministry of Water Development, Sanitation and Environmental Protection and H.P. Gauff Ingenieure GmbH & Co KG for Consultancy Services for the Design Review and Supervision of the Water Supply and Sanitation Improvement Project in the Prioritised Urban Centres of (Mansa, Samfya, Mwense and Kwambwa) Luapula Water and Sewerage Company Lot 2 (Construction Supervision Time Based), Contract No. MWDSEP/ISTWSSP/ADB/CS 003A/2018 2 2, dated 11th February, 2019, and Addendum No. 1 between the Government of the Republic of Zambia represented by the Ministry of Water Development and Sanitation and GOPA Infra GmbH for the Design Review and Supervision under the Water Supply and Sanitation Improvement Project for Luapula Water Supply and Sanitation Company MWDSEP/ISTWSSP/ADB/CS-003A/ 2018-2-2 (Construction Supervision - Time Based), dated 31st October, 2022. Lusaka 29th December, 2025 [MFNP/BO/64/9/6] C. MULENGA, Minister of Finance and National Planning

Section 6Verify source

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31 Dec 2025 · currentEnglish

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