Immigration, Mobility, and Compliance Services in Zambia

NAVIGATE BUSINESS IN ZAMBIA

The Zambian mining sector continues to attract global attention, especially in light of the discovery of the significant copper deposit in Zambia in February 2024.

The reliance on expert immigration, mobility, and compliance services has never been more critical. For multinational enterprises entering Zambia, ensuring international compliance for their operations and globally mobile workforce is paramount. Our team’s extensive experience in managing cross-border projects and partnerships within Zambia positions us as a trusted partner in navigating the unique challenges of this thriving market.

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Comprehensive Mobility
Solutions

We help multinational organizations navigate the complexities of international workforce management by offering:
Immigration Compliance: Securing work permits and visas while ensuring legal compliance in host countries.
Tax Coordination: Managing cross-border tax obligations.
Payroll Coordination: Managing payroll systems with local requirements.
Expatriate Policy Frameworks: Designing mobility policies that balance compliance with cost efficiency and employee satisfaction.

Ensuring Global Compliance,
Minimizing Risks

Non-compliance with global mobility regulations can lead to severe penalties, reputational risks, and disrupted operations. Our team helps multinational corporations mitigate risks by:
Ensuring Compliance: Navigating complex tax treaties and avoiding double taxation for expatriates.
Streamlining Processes: Simplifying compliance requirements for employment taxes, payroll, and immigration.
Providing Strategic Insights: Offering expert advice to align your workforce strategy with international standards and local regulations.
In-Country Partners: Partnering with the best in-country immigration, mobility, and tax partners to ensure top-tier service delivery.

Your Trusted Partner in Global Mobility

With years of experience assisting multinational corporations, we deliver results that empower your organization to operate efficiently and compliantly across borders. Contact us today to streamline your global mobility program, ensuring compliance and operational excellence for your international workforce.

CAPITAL

Lusaka

POPULATION

17.4 Million

AREA

752,618 sq km

LEGAL SYSTEM

A mixed legal system of English common law and customary law.

TAX REGIME

Tax Administration

Tax Jurisdiction	Source
Taxable Period	1 April – 31 March
Tax Returns	Required – Can be filed manually or through the online portal. \| Due Date: 21 June
Payment of Tax	Manually or through ePayment
Tax Clearance Certificates	Applicable
Tax Residency Certificates	Applicable

Authorities and Links

Revenue Authority	Social Security	South Africa DTA
https://www.zra.org.zm/	https://napsa.co.zm/	https://www.sars.gov.za/wp-content/uploads/Legal/Agreements/LAPD-IntA-DTA-2012-21-DTA-Zambia-Proclamations-174-and-60.pdf

Residency

Triggering Tax Residency	Breaking Tax Residency
183 days in Zambia in a charge year	Any persons not a resident or ordinarily in Zambia is not considered a resident thereof

Tax Rates

Personal Income Tax Rates

Taxable Income	Rate (%)	Threshold	Rate (%)
0 – 61,200	0%	0	0
61,200 – 85,200	20%	61,200	0
85,200 – 110,400	30%	85,200	4,800
110,400 – 999,999,999.99	37%	110,400	12,360

Every dealer in or supplier of standard- or zero-rated supplies, and whose turnover exceeds K200 million per annum is required to register for VAT.

VAT is levied at 16%.

Corporate Income Tax Rates (Non-Mining)

Category	Rate (%)
Electronic Communications Businesses	35%
Manufacturing and other, Tourism, Companies listed on the LSE	30%
Lapidary and Jewellery Facilities	25%
Export of non-traditional goods, Public-Private Partnership	20%
Manufacturing of organic fertilizers, manufacture of chemical fertilizers, public benefit organisation on business income, commercial imports	15%
Farming, Argo processing	10%

Corporate Income Tax Rates (Mining)

Category	Rate (%)
Mining (Base metals, gemstones, precious metals)	30%
Variable profits tax	15%

Property Transfer Tax Rates

Category	Rate (%)
Land (including buildings)	5%
Shares	5%
Interest in a mineral processing licence	5%
Mining license\right	10%
Mineral processing licence	10%
Mining right for exploration licence	5%
Intellectual Property	5%

Taxes

Social Security	NAPSA – 5% contribution from employer and employee respectively. National Health Insurance Scheme – 1% contribution from employer and employee respectively.
Property transfer tax	See above
Net wealth/ worth taxes	N/A
Tax on inheritance and donations of movable property	N/A
Employment Income	PAYE
Deductions	Business/employment expenses; Payments to public benefit organisations approved by Zambian government (max. 15% of taxable income deductible); Trading losses may be carried forward.
Foreign Tax Relied and Tax Treaties	23 tax treaties, including with South Africa. Tax credits may be applicable in absence of a tax treaty
Other tax credits and incentives	N/A

TOP INDUSTRIES

COPPER MINING AND PROCESSING

EMERALD MINING

CONSTRUCTION

FOOD PRODUCTS

BEVERAGES

CHEMICALS

TEXTILES

FERTILIZER

HORICULTURE

ECONOMIC OVERVIEW

Zambia had one of the world’s fastest-growing economies for ten years up to 2014, with real GDP growth averaging roughly 6.7% per annum. The country’s growth slowed during the period 2015 to 2017, due to falling copper prices, reduced power generation, and depreciation of the Kwacha.

Zambia’s lack of economic diversification and dependency on copper as its sole major export makes it vulnerable to fluctuations in the world commodities market. Zambia was overtaken by the Democratic Republic of Congo as Africa’s largest copper producer.

Despite recent strong economic growth and its status as a lower-middle-income country, widespread and extreme rural poverty and high unemployment levels remain significant problems. This is worsened by a high birth rate, a relatively high HIV/AIDS infection rate, market-distorting agricultural and energy policies, and growing government debt.

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