ZM Value-added tax (VAT) Rates Zambia — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
16% 0% Kwacha (ZMW)

Zambia's general VAT rate is 16%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Zambia Revenue Authority (www.zra.org.zm) in Lusaka.

Zambia is a member of the Common Market for Eastern and Southern Africa Member, Southern African Development Community Member trading bloc, which may affect international VAT collection and regulations.

Zambia's consumption tax is called the Value-added tax (VAT), which was introduced in July 1995.

Member of the Southern African Customs Union

No


Zambia VAT rates for 2017

Standard
16%
Other
Zero-rated and exempt

Zambia VAT number format

Businesses in Zambia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Zambia Revenue Authority, and will follow a certain format. The VAT number format is Tax payer identification number (TPIN).


Zambia VAT return periods

Businesses in Zambia that are required to collect tax from consumers must file regular tax returns with the Zambia Revenue Authority in Lusaka. Zambia's VAT return periods are:

Monthly


Zambia Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Zambia are required to start collecting and remitting tax.

Registration
ZMW800,000 in any 12 consecutive months

ZMW200,000 in any three consecutive months


Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Zambia, taxation of a non-established business is: Yes (limited to exports)


Zambia VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Zambia VAT refund program, more info can be obtained from the Zambia Revenue Authority.


ZM Value-added tax (VAT) Rates Zambia Tax Sources & Citations

  • EN: Zambia Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Zambia's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Zambia tax information on this page is incorrect or out of date.
Citations:
  1. Zambia Zambia Revenue Authority (www.zra.org.zm)
  2. Ernst & Young global VAT tax study, Zambia (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/zm-zambia