Zambia
Eastern Africa · ZM · 22 treaties
Tax profile
| Corporate income tax | 30% |
| Withholding — dividends | 20% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | 16% |
| Personal income (top rate) | 37% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Present in Zambia for 183 days or more in a charge year
- Not in Zambia only for a temporary purpose and with a view or intent of establishing residence in Zambia (substantive residence test)
Tax residence is based on physical presence and intent, with a clear 183‑day rule and no citizenship or domicile tail rules; once you leave, stay below 183 days and are only in Zambia for a temporary purpose, you cease to be tax resident, though the revenue authority may require formal confirmation of cessation.
Source: Zambia Revenue Authority / Income Tax Act (Republic of Zambia)
Tax treaty network (22)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Botswana | 5% | 10% | 5% |
| Canada | 15% | 15% | 15% |
| China | 5% | 10% | 5% |
| Denmark | 0% | 10% | 10% |
| Finland | 5% | 10% | 5% |
| France | 5% | 10% | 5% |
| Germany | 5% | 10% | 5% |
| India | 5% | 10% | 10% |
| Ireland | 5% | 10% | 8% |
| Italy | 5% | 10% | 10% |
| Japan | 5% | 10% | 5% |
| Kenya | 5% | 15% | 15% |
| Morocco | 10% | 10% | 10% |
| Netherlands | 5% | 10% | 7.5% |
| Norway | 0% | 10% | 10% |
| Seychelles | 5% | 10% | 5% |
| South Africa | 5% | 10% | 5% |
| Sweden | 5% | 10% | 5% |
| Switzerland | 5% | 10% | 5% |
| United Republic of Tanzania | 5% | 10% | 10% |
| Uganda | 5% | 15% | 15% |
| United Kingdom | 5% | 10% | 5% |