Resources / Guides
Tax & compliance guides.
Plain-language guides to the taxes and rules that apply to your business in Zambia, kept current as the law changes.
Guide library
General
Minimum Alternative Tax in Zambia (2026)
Minimum Alternative Tax (MAT) in Zambia: the turnover-based minimum tax under Income Tax Act section 14A and Charging Schedule Paragraph 8 — rate, dual-track liability, credit mechanism, exclusions and administration.
Tax Planning
Corporate Income Tax in Zambia (2026)
Comprehensive reference on Zambian corporate income tax: chargeability, classifications, rates, special treatments, registration, provisional tax, and return filing deadlines under the Income Tax Act, Chapter 323.