Zambia guidance

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Showing 1 to 16 of 16 documents, archived 2026-09-12

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Guidance documents archived for Zambia
DocumentIssuerDateArchived copyLive sourceCitation key
Penalties for not observing tax Obligations, the taxpayer leafletZambia Revenue Authority2023-08, still the linked penalties leaflet on 2026-09-12PDF, 327 KB, mirrorOpenZRA Penalties Leaflet
Practice Note No. 1/2024, the Zambia Revenue Authority explanation of the tax changes for the 2024 charge yearZambia Revenue Authority2024-02PDF, 1.1 MB, mirrorOpenZRA PN 1/2024
Practice Note No. 1/2025, the Zambia Revenue Authority explanation of the tax changes for the 2025 charge yearZambia Revenue Authority2025-01-29, the ZRA download page records created 29 January 2025 and last updated 7 February 2025 for file version v4-5Feb2025PDF, 2.5 MB, mirrorOpenZRA PN 1/2025
2025 Tax Updates, What You Need to Know About the Latest Changes, the Zambia Revenue Authority one page table of the sixteen amendments that took effect on 1 January 2025. It is published as vector artwork and carries no extractable text layerZambia Revenue Authority2025-02-07, created and last updated on the ZRA download pagePDF, 2.0 MB, mirrorOpen
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 23Zambia Revenue Authority2026-03-25, the ZRA download page records created 25 March 2026 and last updated 27 April 2026PDF, 1.7 MB, mirrorOpenZRA PN 1/2026
Taxpayer Guide on Voluntary Disclosures, the Zambia Revenue Authority guide to the disclosure regime that Income Tax Act s.91A places on a statutory footing from 1 January 2026Zambia Revenue Authority2026-04, ZRA uploads datePDF, 1.9 MB, mirrorOpen
Guide to Filing Tax Returns, the taxpayer leaflet. It is published as vector artwork and carries no extractable text layerZambia Revenue Authority2026-06, ZRA uploads datePDF, 1.3 MB, mirrorOpen
Introduction to Income Tax, the taxpayer leaflet linked as the Income Tax entry in the ZRA Tax Information menu. It is published as vector artwork and carries no extractable text layerZambia Revenue Authority2026-06, ZRA uploads datePDF, 1.0 MB, mirrorOpen
Introduction to Value Added Tax, the taxpayer leaflet. It is published as vector artwork and carries no extractable text layerZambia Revenue Authority2026-06, ZRA uploads datePDF, 733 KB, mirrorOpen
Property Transfer, the property transfer tax taxpayer leaflet. It is published as vector artwork and carries no extractable text layerZambia Revenue Authority2026-06, ZRA uploads datePDF, 1.5 MB, mirrorOpen
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 layerZambia Revenue Authority2026-06, ZRA uploads datePDF, 729 KB, mirrorOpen
Voluntary Disclosure Programme, the taxpayer leaflet. It is published as vector artwork and carries no extractable text layerZambia Revenue Authority2026-06, ZRA uploads datePDF, 804 KB, mirrorOpen
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 copyZambia Revenue Authoritylive index page carrying a 2026 copyright noticePDF, 243 KB, mirrorOpenZRA Tax Information
Payment Due Dates, the Zambia Revenue Authority page that states the return and payment dates for every tax typeZambia Revenue Authoritylive page carrying a 2026 copyright noticePDF, 258 KB, mirrorOpenZRA Due Dates
Penalties, the Zambia Revenue Authority page that states the penalty rates by tax type and is the live counterpart to the 2023 penalties leafletZambia Revenue Authoritylive page carrying a 2026 copyright noticePDF, 285 KB, mirrorOpen
Tax Information, the Zambia Revenue Authority hub page for turnover tax, value added tax, income tax, withholding tax, presumptive tax, property transfer tax, excise duty, base tax and the insurance premium levy. The accordion sections are collapsed when the page prints, so the complete text is in the same stem HTML copyZambia Revenue Authoritylive page carrying a 2026 copyright noticePDF, 264 KB, mirrorOpen