Zambia — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
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.
Zambia VAT rates for 2023
- 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:
Zambia Value-added tax (VAT) Thresholds
These are the revenue thresholds at which businesses in Zambia are required to start collecting and remitting tax.
- 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.
Zambia Tax Sources & Citations
- EN: Zambia Value Added Tax
- RU: НДС
- CN: 增值税
- Zambia Zambia Revenue Authority (1)
- Ernst & Young global VAT tax study, Zambia (updated 2023)
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