Zambia public holidays 2026, VAT rate and tax data
Zambia: VAT rate 16% since 1 Apr 2008; 15 public holidays in 2026 (next: Christmas Day, 25 Dec 2026); corporate tax rate 30%; policy interest rate 10.75%; inflation rate (CPI) 6.1%.
11 series, each cited to the official source it was verified against; most recently verified 24 Oct 2026. Currency ZMW.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
Get a free API key
Get Zambia's official figures as JSON in your own code, from the same data as this page. Each value is cited to its source.
- 50 calls a day on the computed answers: VAT breakdowns, income tax, payroll, working days and more
- Public holidays for every country, unlimited
- Commercial use allowed
- Email only, no card. One key works on all seven brands
Takes a minute: confirm your email and the key is shown once.
{ "country": "ZM", "series": "vat", "value": 16, "unit": "percent", "effective_from": "2008-04-01", "last_confirmed": "2026-07-24", "source": { "name": "Zambia Revenue Authority", "url": "https://www.zra.org.zm/wp-content/uploads/2020/01/practicenotes2008.pdf" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"zm","amount":1000}.
Zambia public holidays 2026
15 days in 2026; next: Christmas Day on 25 Dec 2026. Official source: The Public Holidays Act, Chapter 272 of the Laws of Zambia (Acts No. 14 of 1964; 59 of… · last verified 30 Jul 2026
Fixed by law 9 Confirmed 4 Substitute 2
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day Statutory holiday, Schedule (a) of the Public Holidays Act.; Falls on a Thursday in this year. |
Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 9 Mar 2026 Mon | International Women's Day observed 8 March 2026 falls on a Sunday; Monday in lieu; declared holiday, not in the 1996 Schedule |
Substitute | The Public Holidays Act, Chapter 272 of… |
| 12 Mar 2026 Thu | Youth Day Statutory holiday, Schedule (b) of the Public Holidays Act.; Falls on a Thursday in this year. |
Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 3 Apr 2026 Fri | Good Friday Statutory holiday, Schedule (c) of the Public Holidays Act. |
Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 4 Apr 2026 Sat | Holy Saturday Statutory holiday, Schedule (d) of the Public Holidays Act. |
Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 6 Apr 2026 Mon | Easter Monday Easter Sunday is 5 April 2026, Western reckoning; observed, not in the 1996 Schedule |
Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 28 Apr 2026 Tue | Kenneth Kaunda Day declared holiday, not in the 1996 Schedule; Falls on a Tuesday in this year. |
Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 1 May 2026 Fri | Labour Day Statutory holiday, Schedule (e) of the Public Holidays Act.; Falls on a Friday in this year. |
Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 25 May 2026 Mon | African Freedom Day / Africa Freedom Day Statutory holiday, Schedule (f) of the Public Holidays Act.; Falls on a Monday in this year. |
Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 6 Jul 2026 Mon | Heroes' Day (first Monday in July) Statutory holiday, Schedule (g) of the Public Holidays Act. |
Confirmed | The Public Holidays Act, Chapter 272 of… |
| 7 Jul 2026 Tue | Unity Day (Tuesday following Heroes' Day) Statutory holiday, Schedule (h) of the Public Holidays Act. |
Confirmed | The Public Holidays Act, Chapter 272 of… |
| 3 Aug 2026 Mon | Farmers' Day (first Monday in August) Statutory holiday, Schedule (i) of the Public Holidays Act. |
Confirmed | The Public Holidays Act, Chapter 272 of… |
| 19 Oct 2026 Mon | National Day of Prayer, Fasting, Repentance and Reconciliation observed 18 October 2026 falls on a Sunday; Monday in lieu; declared holiday, not in the 1996 Schedule |
Substitute | The Public Holidays Act, Chapter 272 of… |
| 24 Oct 2026 Sat | Independence Day (Saturday — no substitute day; s.2(2) covers Sundays only) Statutory holiday, Schedule (j) of the Public Holidays Act. |
Confirmed | The Public Holidays Act, Chapter 272 of… |
| 25 Dec 2026 Fri | Christmas Day Statutory holiday, Schedule (k) of the Public Holidays Act.; Falls on a Friday in this year. |
Fixed by law | The Public Holidays Act, Chapter 272 of… |
2027 dates already held (15)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day | Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 8 Mar 2027 Mon | International Women's Day | Confirmed | The Public Holidays Act, Chapter 272 of… |
| 12 Mar 2027 Fri | Youth Day | Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 26 Mar 2027 Fri | Good Friday | Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 27 Mar 2027 Sat | Holy Saturday | Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 29 Mar 2027 Mon | Easter Monday | Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 28 Apr 2027 Wed | Kenneth Kaunda Day | Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 1 May 2027 Sat | Labour Day (falls Saturday; s.2(2) covers Sundays only) | Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 25 May 2027 Tue | African Freedom Day / Africa Freedom Day | Fixed by law | The Public Holidays Act, Chapter 272 of… |
| 5 Jul 2027 Mon | Heroes Day (first Monday in July) | Confirmed | The Public Holidays Act, Chapter 272 of… |
| 6 Jul 2027 Tue | Unity Day (the Tuesday following Heroes Day) | Confirmed | The Public Holidays Act, Chapter 272 of… |
| 2 Aug 2027 Mon | Farmers Day (first Monday in August) | Confirmed | The Public Holidays Act, Chapter 272 of… |
| 18 Oct 2027 Mon | National Day of Prayer, Fasting, Repentance and Reconciliation | Confirmed | The Public Holidays Act, Chapter 272 of… |
| 25 Oct 2027 Mon | Independence Day observed (24 October falls on a Sunday, s.2(2)) | Substitute | The Public Holidays Act, Chapter 272 of… |
| 25 Dec 2027 Sat | Christmas Day (falls Saturday; s.2(2) covers Sundays only) | Fixed by law | The Public Holidays Act, Chapter 272 of… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Zambia value
Rate schedules and breakdowns
Statutory minimum wages by category (no single national rate)
3 figures held on this page · in force from 2024-01-01 · Official source: Statutory Instruments No. 48, 49 and 50 of 2023 made under s.106 Employment… · last verified 24 Jul 2026
| single national rate | |
|---|---|
| lowest statutory monthly basic pay | 1487 |
Orders
| order | effective from | hourly | monthly basic | applies to | truck driver monthly basic | bus driver monthly basic | cross border subsistence per night USD |
|---|---|---|---|---|---|---|---|
| Employment Code (Minimum Wages and Conditions of Employment) (General) Order, 2023 — Statutory Instrument No. 48 of 2023 | 2024-01-01 | — | — | — | — | — | — |
| Employment Code (Shop Workers Minimum Wages and Conditions of Employment) Order, 2023 — Statutory Instrument No. 50 of 2023 | 2024-01-01 | — | — | — | — | — | — |
| Employment Code (Domestic Workers Minimum Wages and Conditions of Employment) Order, 2023 — Statutory Instrument No. 49 of 2023 | 2024-01-01 | 5.29 | 1100 | a person engaged in domestic work within an employment relationship (work performed in or for a household) | — | — | — |
| Minimum Wages and Conditions of Employment (Truck and Bus Drivers) Order, 2020 (S.I. No. 106 of 2020) as amended by the (Truck and Bus Drivers) (Amendment) Order, 2024 — Statutory Instrument No. 3 of 2025 | 2025-04-10 | — | — | — | 4000 | 3000 | 30 |
Withholding tax rates
0–20% across 10 withholding taxes — no single rate · in force from 2026-01-01 · Official source: ZRA Practice Note No. 1/2026 (commentary on the 2025 amendment acts effective 1… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends | 20 | Dividends paid by a Zambian company to a non-resident (Income Tax Act s 81); final tax, withheld on the gross amount. | — | ZRA Withholding Tax leaflet: 'The rate… |
| Payer-status exceptions apply regardless of the recipient's residence: 0% for dividends paid by a company carrying on mining operations ('WHT on dividends for Companies carrying on mining operations is 0%'), 0% for dividends paid to an INDIVIDUAL (resident or non-resident) by a… | |||||
| interest | Interest | 20 | Interest paid to a non-resident (Income Tax Act s 82A; Charging Schedule para 7); withheld on the gross amount and generally the final Zambian tax for a non-resident with no permanent establishment. | 2026-01-01 | ZRA Practice Note No. 1/2026, Table 20… |
| The general non-resident interest rate has long been 20%; the 2026-01-01 effective date marks the Income Tax (Amendment) Act No. 10 of 2025 raising Treasury Bill and Government bond interest to that same 20% (previously a preferential 15%). 0% applies to interest from green… | |||||
| royalties | Royalties | 20 | Royalties paid to a non-resident (Income Tax Act s 82A) — consideration for the use of or right to use copyright, artistic or scientific works, computer programmes or software, patents/trademarks/designs, industrial, commercial or scientific equipment, or know-how; final tax. | — | ZRA Withholding Tax leaflet: 'The… |
| Leasing income falls under this head: 'The term "Royalty" includes income from leasing ... Payments for hiring of commercial, industrial, or scientific equipment attract royalties. Note that the application of withholding tax excludes a finance lease' (Practice Note No. 1/2026)… | |||||
| management-consultancy-fees | Management or consultancy fees | 20 | Management or consultancy fees paid to a non-resident (Income Tax Act s 82A) — 'payment in any form, other than an emolument, for or in respect of any administrative, consultative, managerial, technical or other service of a like nature; or creation, design, development, installation or maintenance of any information technology solution, programme, system or their combination'; final tax. | — | ZRA Withholding Tax leaflet: 'The WHT… |
| WHT is deductible even where the non-resident payee 'is not in business in Zambia but renders a service to a person carrying on business in Zambia' (ZRA leaflet). Residents: 15%, not final. Time-limited 0% applies to management/consultancy fees and interest paid to a… | |||||
| commissions | Commissions | 20 | Commissions (other than commission received by an individual whose income is from employment or office) paid to a non-resident; final tax. | — | ZRA Withholding Tax leaflet: 'The WHT… |
| entertainment-fees | Public entertainment fees (non-resident entertainers and sportspersons) | 20 | Public entertainment fees — payments (other than emoluments) to theatre, motion picture, radio or television artists, musicians, athletes or sportspersons for personal activities in any entertainment, competition or similar activity within Zambia — paid to non-residents; final tax. | — | ZRA Withholding Tax leaflet: 'The… |
| For residents this head is 'Not applicable' (Practice Note No. 1/2026 Table 20) — the withholding targets non-resident performers only. | |||||
| non-resident-contractors | Payments to non-resident contractors (construction and haulage) | 20 | Payments to non-resident contractors engaged in construction operations (erection, alteration, maintenance, repair, extension, demolition or cleaning of buildings/structures, installations, painting/decoration and integral operations) or haulage operations (transportation by land, water or air of persons, produce, ores and minerals, foodstuffs and merchandise) — Income Tax Act s 81A. | — | ZRA Withholding Tax leaflet… |
| Generally a final tax, but where the non-resident contractor's income is deemed to be from a Zambian source under s 28 (e.g. transport within Zambia creating a taxable presence), Practice Note No. 1/2026 states 'withholding tax is still applicable ... in accordance with Section… | |||||
| branch-profits | Distribution of branch profits | 20 | Payment for the distribution of branch profits — repatriated profits of a Zambian branch (permanent establishment) of a non-resident company. | — | ZRA Practice Note No. 1/2026, Table 20… |
| Parallels the 20% non-resident dividend rate. | |||||
| rent | Rent (no tenant withholding — landlord-assessed rental income tax) | 0 | Rent for real property in Zambia: the former 10% tenant-withheld WHT on rent was ABOLISHED with effect from 1 January 2022; the tenant pays gross and the landlord (resident or non-resident) accounts for turnover-based rental income tax instead. | 2022-01-01 | ZRA, 'Landlords, Register for Rental… |
| Rate 0 here means no WITHHOLDING by the payer — it is not a zero-tax outcome. The landlord bears rental income tax at 0% (up to K30,000 p.a., threshold raised from K12,000 with effect from 1 January 2026), 4% (above K30,000 up to K800,000) or 12.5% (above K800,000), remitted… | |||||
| commodity-royalty | Commodity royalty | 15 | Amounts paid under royalty financing or a general agreement, by a person or partnership resident in Zambia, computed by reference to production, profit or value of production from a mineral deposit or other natural resource in Zambia; final tax, applies irrespective of the recipient's residence. | — | ZRA Withholding Tax leaflet: 'A person… |
| Distinct from the ordinary royalty head; excludes repayment of the purchase price for the commodity royalty. | |||||
Personal income tax (PAYE) bands
0–37% across 4 bands · in force from 2024-01-01 · Official source: The Income Tax (Amendment) Act, 2023 · last verified 24 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 61200 | 0 |
| 61200 | 85200 | 20 |
| 85200 | 110400 | 30 |
| 110400 | — | 37 |
Statutory social-insurance contributions
0–10% across 3 contribution branches · in force from 2026-01-01 · Official source: National Pension Scheme Act, Cap. 256 (Act No. 40 of 1996), ss2, 14, 15, 19 and… · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| napsa | National Pension Scheme Authority (NAPSA) — statutory contribution | 10 | 5 | 5 | percent | The employee's MONTHLY GROSS EARNINGS, capped at the annual contribution ceiling. NAPSA states the base in terms: "For NAPSA purposes, earnings refer to any benefit given by an employer in exchange for the employee's service. Earnings, therefore, include basic salary, bonuses, commission, severance pay, overtime allowance, leave allowance, acting allowance, commuted leave days etc." This is a WIDE base — not basic salary. | ZMW |
| CEILING ZMW 37,236 PER MONTH FROM 1 JANUARY 2026 — maximum ZMW 1,861.80 employee and ZMW 1,861.80 employer per month, ZMW 3,723.60 combined. THE CEILING MOVES EVERY JANUARY and is not a fixed figure: it is four times the National Average Earnings for the year (2026 NAE ZMW… | |||||||
| nhima | National Health Insurance Management Authority (NHIMA) — national health insurance contribution | 2 | 1 | 1 | percent | The employee's BASIC SALARY. No ceiling and no floor. | ZMW |
| 1% employee + 1% employer of BASIC SALARY — a different and much narrower base than NAPSA's gross earnings, on the same payslip, in the same month. An engine that computes one base and reuses it will overstate NHIMA for any employee with allowances, overtime or commission. THERE… | |||||||
| wcfcb | Workers' Compensation Fund Control Board (WCFCB) assessment — employer-only, risk-rated | — | 0 | — | percent | The employer's declared annual earnings of workers, determined "in such manner as may from time to time be prescribed" (s107(5)), assessed annually on a provisional-then-adjusted basis: once actual earnings for the period are ascertained, the assessment is adjusted and the difference paid or refunded (s107(6)-(7)). | ZMW |
| NO SINGLE NATIONAL RATE — rate_employer is deliberately null. Under s107(2)(a) the Board sets the rate for each employer or class of employers in its discretion, by reference to the Fund's estimated requirements AND to the risk and cost of compensation in that class, so the rate… | |||||||
Email me when a Zambia value changes
Free. One email when an official figure we track changes — not when we re-check it. You confirm by email first, and every alert has a one-click unsubscribe.
Compare each figure with the other African countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions
Use it from code
# Free — the full catalogue of what we hold
curl https://afriref.dev/catalog
# Any series ($0.003 per call, x402 on Base — no key, no signup)
curl https://afriref.dev/v1/zm/vat
# Change feed (free) — what moved, and when we last checked
curl https://afriref.dev/v1/changesWhat makes this different
Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.