Following the enactment of Act No. 17 of 2025, significant amendments to Zambia’s tax and regulatory framework have come into effect from 1 January 2026.

The reforms introduce key changes across Income Tax, VAT, Customs & Excise, Property Transfer Tax, and digital levies, with notable updates to Minimum Alternative Tax, turnover taxation, railway PPP incentives, permanent establishment rules, and mobile money and betting frameworks.

These legislative developments strengthen enforcement, expand revenue-based taxation in certain sectors, and increase the interconnection between tax types, requiring businesses to adopt a more coordinated and proactive compliance approach.

Download our comprehensive 2026 Tax Updates Report for detailed analysis of the amendments and their practical implications for businesses operating in Zambia.