As previously reported, Zambia temporarily zero-rated VAT on supplies of petrol and diesel from 1 April 2026 to 30 June 2026, which was subsequently extended to 30 September 2026. Although the zero-rating was not formally extended, it was decided that VAT would not be reinstated on supplies of petrol and diesel until 1 December 2026. Excise duty on petrol and diesel had also been suspended during the same period and has already been reinstated from 1 October 2026.