General Incentives
1. Import VAT relief for VAT registered businesses on imports of eligible capital goods (VAT Deferment).

2. Zero rate of VAT on export of taxable products.

3. Guarantee of VAT refund within 30 days of lodgement of adequately supported claims within 30 days of submission of the claim.

4. Relief of VAT on transfer of business as a going concern.

5. Equal treatment of services for VAT irrespective of domicile of supplier (Reverse VAT).

6. Cash accounting for VAT members of the Association of Building and Civil Engineering Contractors, and mining companies.

7. Guaranteed VAT input tax claim for three months prior to VAT registration for businesses that have already commenced trading.

8. Reintroduction of voluntary registration for compliant businesses whose turnover is below K200 Million per annum subject to conditions stated above.

9. Registered businesses allowed to re – claim 20% of input VAT paid on petrol.

10. Exemption of interest component of Finance Leases.

11. Zero Rating of VAT on goods and services supplied or imported by developers of MFEZ and industrial parks and to business enterprises in such zones.

12. VAT relief on input tax paid for purchases made by registered suppliers.

13. Income from non – traditional exports is taxed at a reduced rate of 15%.

14. Duty on computer parts/components removed. Computer components on which duty was abolished is confined to the following :

» Motherboard without CPU and RAM
» Case with or without power codes
» CPU heat sink
» 32 bits CPU made of 2 or more ICS, this may include Pentium 3, Pentium 4 or Celeron processors.

15. Increase the threshold for travellers' personal effects that are eligible for duty free from US$500 to US$1000.
Economy & Trade
India Zambia Agreement
Doing Business in Zambia
Why Invest in Zambia
Incentives for Investors
General Incentives
Business Opportunities
Sector-wise Profile
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