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Zambia - Gibraltar — Orbitax Withholding Tax Rates

Capital Gains

  • Best Rates0%
  • Domestic Rates 0%
  • Treaty Rates-
  • EU Rates-

Domestic

There is no capital gains tax in Zambia. However, a property transfer tax applies on the indirect transfer of assets by a non-resident company that directly or indirectly holds at least 10% of the shares in a Zambian incorporated company.

Dividend

  • Best Rates20%
  • Domestic Rates 20%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at 20% (increased from 15% effective 1 January 2019) on dividends paid by Zambian resident entities to non-residents. However, there is no withholding tax on dividends paid by mining companies carrying on the mining of base metals.

Interest

  • Best Rates20%
  • Domestic Rates 20%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at 20% (increased from 15% effective 1 January 2019) on interest paid by Zambian resident entities to non-residents. However, a reduced withholding tax rate of 15% applies to interest derived by non-residents from a treasury bill or bond. Effective 1 January 2023, interest earned from green bonds listed on the Lusaka Securities Exchange with a maturity period of at least three years is exempt from withholding tax.

Royalty - Copyright

  • Best Rates20%
  • Domestic Rates 20%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 20% on royalties paid to non-residents.

Royalty - Patent

  • Best Rates20%
  • Domestic Rates 20%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 20% on royalties paid to non-residents.

Royalty - Trademark

  • Best Rates20%
  • Domestic Rates 20%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 20% on royalties paid to non-residents.

Sales

  • Best Rates0%
  • Domestic Rates 0%
  • Treaty Rates-
  • EU Rates-

Domestic

The rate shown is based on physical sales which typically do not attract a withholding tax. Note, however, that more and more countries apply various types of taxes to "digital transactions" and similar. Zambia specifically provides for a VAT at the standard rate of 16% on supplies provided through a digital marketplace in Zambia. For details of such taxes in Zambia, see Sec. 12.2. in Zambia Analysis chapter.

Service - Management

  • Best Rates20%
  • Domestic Rates 20%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 20% on management service fees paid to non-residents, subject to certain exemptions.

Service - Technical

  • Best Rates20%
  • Domestic Rates 20%
  • Treaty Rates-
  • EU Rates-

Domestic

Tax is withheld at the rate of 20% on technical service fees paid to non-residents, subject to certain exemptions.