Resources
Stay ahead of the changes shaping Zambian business.
Clear guides on the rules that affect your business, plus the latest budgets, law changes and regulatory updates.
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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.
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Tax Planning
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.
Industry News
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.
Tax Planning
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.