Africa · ZMW
Zambia
Reviewed 2026-06-21
Top income tax
37%
Self-employed SS
No
VAT
16%
Capital gains
0%
Exit tax
No
Nomad visa
No
67
/ 100
Tax efficiency64
Ease to enter50
Ease to exit93
Cost of living84
Internet6
English100
Zambia taxes individuals largely on a source basis, so genuinely foreign income (other than foreign interest and dividends) generally falls outside the net, and it levies no capital gains, wealth, or inheritance tax. Personal income is taxed on a progressive scale up to 37 percent, with low ZMW thresholds meaning most earners hit the top band quickly, while VAT is 16 percent and the corporate rate is 30 percent. There is no digital nomad visa, but an Investor's Permit is available for those committing at least USD 250,000 to a new business.
Personal income tax
Income tax structureProgressive
Top income tax rate37%
Entry income tax rate0%
Top rate threshold$4,200
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate5%
Employer SS rate5%
Indirect & other taxes
VAT standard rate16%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index39.5
Internet speed35 Mbps
English proficiencyHigh
Civil liberties52
Sources
- PwC Worldwide Tax Summaries — Zambia Individual Taxes on Personal Income
- PwC Worldwide Tax Summaries — Zambia Individual Other Taxes (NAPSA, VAT, PTT)
- PwC Worldwide Tax Summaries — Zambia Corporate Taxes on Corporate Income
- Zambia Department of Immigration — Permit Types (Investor's Permit)
- EF EPI 2025 — Zambia Fact Sheet (English proficiency)
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.