Summary
Zambia's taxation is governed by a comprehensive legal framework applicable to both individuals and businesses, covering income, VAT, customs and excise, property transfer, and mineral royalties. Primary statutes include the Income Tax Act (Cap. 323), the Value Added Tax Act (Cap. 331), the Customs and Excise Act (Cap. 322), the Property Transfer Tax Act (Cap. 340), and the Zambia Revenue Authority Act (Cap. 321). Other substantive laws within the regulatory framework can be found below. The official versions of the laws are in English. The government regulating entity is the Zambia Revenue Authority (ZRA).
The tax laws are available on the government website.