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Income in Zambia is taxed on the source principle or deemed source basis in some instances. Residents are taxed on domestic source of income and certain types of foreign income, non-residents are normally taxed on Zambian source of income. Zambia has the following direct taxes: Company Income Tax, Personal Income Tax, Withholding Tax, Presumptive Tax and Property Transfer Tax. * Company Income Tax The general rate is 35 percent for both resident and non-resident companies. For companies involved in agriculture, manufacture of chemical fertilizer and non-traditional exports, the rate is 15 percent while that for mining is 30 percent and 40 percent on bank profits above K250 million * Personal Income Tax All individuals are liable to tax on personal income after deducting personal relief at a graduated rate from 0 percent for incomes of K6 million per Annum and below. They rest at rates of 25 percent, 30 percent and 35 percent. * Presumptive Tax The rate of 3 percent is charged on business income for small scale businesses below a turnover threshold of K200 million per annum * Property Transfer Tax This is charged at the rate of 3 percent of the open market value realised from the sale of any land and building and shares issued by a company incorporated in Zambia *Withholding Tax Withholding tax of 20 percent on rental charges, dividends, interest payments, royalties, commissions, management and consultancy fees and payments to subcontractors. Payments made to non-residents are also subject to withholding tax at 20 percent in all cases except where there is a double taxation agreement in effect Zambia also charges Indirect taxes: Import Duty, Excise Duty and VAT (Value Added Tax). VAT rate is at 16%, with some items being exempted or zero-rated.〔(Tax Policy ) Zambia Revenue Authority〕 ==References== 〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Taxation in Zambia」の詳細全文を読む スポンサード リンク
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