Official tax documents for Zambia

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Most Zambian crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.

1. Practice Note No. 1/2026, the Zambia Revenue Authority explanation of the tax changes for the 2026 charge year and the current rate annexes in Tables 13 to 23

   Practice Note 1 of 2026, the Zambia Revenue Authority explanation of the changes for the 2026 charge year and the current rate tables.

   Zambia Revenue AuthorityArchived copy: PDF, 1.7 MB, fetched 2026-09-12Live source

2. The Income Tax Act, Chapter 323 of the Laws of Zambia, the consolidated Ministry of Legal Affairs edition, which holds every section the report reads including s.2, s.14, s.17, s.18, s.23, s.29, s.29A, s.30, s.44, s.55, s.63, s.71 and s.91

   The Income Tax Act, Chapter 323, which charges only the listed classes of income and is the reason a capital gain on crypto falls outside the tax.

   Republic of Zambia, Ministry of Legal Affairs, published by the National Assembly of ZambiaArchived copy: PDF, 3.7 MB, fetched 2026-09-12Live source

3. The Income Tax (Amendment) Bill, 2025, N.A.B. 9 of 2025, whose memorandum states the object of what became Act No. 10 of 2025, namely the one per cent minimum alternative tax and the twenty per cent withholding tax on Government securities

   Bill 9 of 2025 with its memorandum, which states the object of what became the minimum alternative tax now in section 14A.

   Parliament of Zambia, Government PrinterArchived copy: PDF, 269 KB, fetched 2026-09-12Live source

4. Income Tax Return for Individuals, Self-Assessment Form ITF 46_1 V001, headed Income Tax Charge Year ended 31st December

   Form ITF 46, the individual self-assessment return, which confirms that the charge year ends on 31 December.

   Zambia Revenue Authority, Direct Taxes DivisionArchived copy: PDF, 1.0 MB, fetched 2026-09-12Live source

5. 2026 Budget Address by Honourable Dr. Situmbeko Musokotwane, MP, Minister of Finance and National Planning, delivered to the National Assembly on Friday 26th September 2025

   The 2026 Budget Address, the annual statement of what is changing, which announced no crypto measure.

   Ministry of Finance and National Planning, Republic of ZambiaArchived copy: PDF, 470 KB, fetched 2026-09-12Live source

6. Turnover Tax (TOT), the taxpayer leaflet that the ZRA Tax Information menu links as its Turnover Tax entry. It is published as vector artwork and carries no extractable text layer

   The turnover tax leaflet, which matters where crypto dealing is a business small enough to fall under that regime rather than ordinary income tax.

   Zambia Revenue AuthorityArchived copy: PDF, 729 KB, fetched 2026-09-12Live source

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The full archive, grouped the way the authorities group it.

By citation key

Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-budget-speech-2025.

• Budget Speech 2025

  • 2025 Budget Address by Honourable Dr. Situmbeko Musokotwane, MP, Minister of Finance and National Planning, delivered to the National Assembly on Friday 27th September 2024PDF, 346 KBLive source

• Budget Speech 2026

  • 2026 Budget Address by Honourable Dr. Situmbeko Musokotwane, MP, Minister of Finance and National Planning, delivered to the National Assembly on Friday 26th September 2025PDF, 470 KBLive source

• ITA Amdt 10/2025

  • The Income Tax (Amendment) Act, 2025, Act No. 10 of 2025, which inserts the minimum alternative tax in s.14APDF, 13 KBLive source

• ITA Amdt 2024

  • The Income Tax (Amendment) Act, 2024, Act No. 22 of 2024PDF, 314 KBLive source

• ITA Amdt No2 2025

  • The Income Tax (Amendment) (No. 2) Act, 2025, Act No. 17 of 2025, the 2026 Budget income tax ActPDF, 308 KBLive source

• ITA Cap 323

  • The Income Tax Act, Chapter 323 of the Laws of Zambia, the consolidated Ministry of Legal Affairs edition, which holds every section the report reads including s.2, s.14, s.17, s.18, s.23, s.29, s.29A, s.30, s.44, s.55, s.63, s.71 and s.91PDF, 3.7 MBLive source

• OECD CARF Commitments

  • Jurisdictions committed to implement the Crypto-Asset Reporting Framework in time to commence exchanges in 2027, 2028 or 2029 as part of the Global Forum's CARF commitment processPDF, 309 KBLive source

• PTT Amdt 2024

  • The Property Transfer Tax (Amendment) Act, 2024, Act No. 27 of 2024, which sets the current six class rate table in s.4(2)PDF, 13 KBLive source

• PTT Amdt 2025

  • The Property Transfer Tax (Amendment) Act, 2025, Act No. 21 of 2025PDF, 276 KBLive source

• PTT Cap 340

  • The Property Transfer Tax Act, Chapter 340 of the Laws of Zambia, the consolidated Ministry of Legal Affairs edition, which holds the two limb definition of property in s.2 and the charge in s.4PDF, 115 KBLive source

• VAT Cap 331

  • The Value Added Tax Act, Chapter 331 of the Laws of Zambia, the consolidated Ministry of Legal Affairs edition, which holds the s.2 definition of goods and the First Schedule exempt supplies including Group 7 financial and insurance servicesPDF, 583 KBLive source

• ZRA Due Dates

  • Payment Due Dates, the Zambia Revenue Authority page that states the return and payment dates for every tax typePDF, 258 KBLive source

• ZRA ITF 46

  • Income Tax Return for Individuals, Self-Assessment Form ITF 46_1 V001, headed Income Tax Charge Year ended 31st DecemberPDF, 1.0 MBLive source

• ZRA Penalties Leaflet

  • Penalties for not observing tax Obligations, the taxpayer leafletPDF, 327 KBLive source

• ZRA PN 1/2024

  • Practice Note No. 1/2024, the Zambia Revenue Authority explanation of the tax changes for the 2024 charge yearPDF, 1.1 MBLive source

• ZRA PN 1/2025

  • Practice Note No. 1/2025, the Zambia Revenue Authority explanation of the tax changes for the 2025 charge yearPDF, 2.5 MBLive source

• ZRA PN 1/2026

  • Practice Note No. 1/2026, the Zambia Revenue Authority explanation of the tax changes for the 2026 charge year and the current rate annexes in Tables 13 to 23PDF, 1.7 MBLive source

• ZRA Tax Information

  • General Tax Information, the Zambia Revenue Authority publications index that lists every practice note from 1998 to Practice Note No. 1 of 2026 together with the forms, leaflets and budget libraries. The tabbed sections are collapsed when the page prints, so the complete index is in the same stem HTML copyPDF, 243 KBLive source

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