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Overview of Income Tax in Zambia
Income tax in Zambia is governed by the Income Tax Act (Chapter 323 of the Laws of Zambia) and administered by the Zambia Revenue Authority (ZRA). The system is primarily source-based.
The BOZ 2025 Currency Directives: Key Provisions and Macro Implications
In a bold move to curb dollarisation and bolster monetary sovereignty, the Bank of Zambia (BOZ) issued the Currency Directives of 2025, effective December 26, 2025.
What is Reverse VAT?
Reverse VAT refers to the mechanism where the liability to account for and pay VAT shifts from the supplier to the recipient of the service. In Zambia, this applies primarily to imported services—services supplied by a non-resident (foreign) provider to a Zambian customer, where the services are performed, undertaken, utilized in Zambia, or the benefit is enjoyed in Zambia.
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