Zambia

Paying Taxes in

Zambia

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Pension contribution 12 24 5.0% gross salaries 5.6
Workmen compensation contribution 1 4.2% gross salaries 4.8
Property transfer tax 1 3.0% sale price 1.8
Corporate income tax 5 48 35.0% taxable income 1.5
Fuel tax 1 15%+45% fuel cost 0.5
Tax on interest 0 paid jointly 15.0% interest income 0.4 included in other taxes
Road traffic commission 4 ZMK 61,250 per quarter 0.2
Medical levy 1 1.0% interest income 0
Value added tax (VAT) 12 60 16.0% value added not included
Totals: 37 132 14.5
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