Taxes on income, profits and capital gains in Zambia

Zambia: Taxes on income, profits and capital gains was 47.0% in 2024. ▲ Rising

Latest (2024)
47.0%
Change on year
up 0.9%
World rank
41st
of 153 countries
All-time high
57.2%
in 2022
All-time low
31.3%
in 1994
Years of data
34
1990–2024

Taxes on income, profits and capital gains in Zambia, 1990–2024

02040601990200720241990: 41.9 % of total taxes1991: 35.4 % of total taxes1992: 41.5 % of total taxes1993: 33.9 % of total taxes1994: 31.3 % of total taxes1995: 31.4 % of total taxes1996: 34.7 % of total taxes1997: 33.6 % of total taxes1998: 37.1 % of total taxes1999: 34.7 % of total taxes2001: 37.9 % of total taxes2002: 43.4 % of total taxes2003: 46.4 % of total taxes2004: 44.3 % of total taxes2005: 43.7 % of total taxes2006: 45.7 % of total taxes2007: 44.4 % of total taxes2008: 44 % of total taxes2009: 48.9 % of total taxes2010: 51.5 % of total taxes2011: 53.7 % of total taxes2012: 52.1 % of total taxes2013: 43.7 % of total taxes2014: 41.1 % of total taxes2015: 46.3 % of total taxes2016: 50.5 % of total taxes2017: 43.1 % of total taxes2018: 44.3 % of total taxes2019: 46.3 % of total taxes2020: 52.9 % of total taxes2021: 56.7 % of total taxes2022: 57.2 % of total taxes2023: 46.6 % of total taxes2024: 47 % of total taxes

Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of total taxes.

Analysis

Zambia recorded 47.0% for taxes on income, profits and capital gains in 2024.

The figure is up 0.9% on the previous year and up 14.4% over ten years.

Over the whole period, taxes on income, profits and capital gains in Zambia peaked at 57.2% in 2022 and was at its lowest, 31.3%, in 1994.

That places Zambia 41st out of 153 countries with data for 2024, putting it in the middle of the range.

The long-run direction has been consistently rising across the 34 years of available data.

Taxes on income, profits and capital gains in Zambia, year by year

Annual values for Taxes on income, profits and capital gains (% of total taxes) in Zambia, 1990 to 2024.
Year % of total taxes Change
1990 41.9%
1991 35.4% -15.5%
1992 41.5% +17.2%
1993 33.9% -18.3%
1994 31.3% -7.8%
1995 31.4% +0.5%
1996 34.7% +10.4%
1997 33.6% -3.1%
1998 37.1% +10.4%
1999 34.7% -6.6%
2001 37.9% +9.4%
2002 43.4% +14.4%
2003 46.4% +6.8%
2004 44.3% -4.5%
2005 43.7% -1.4%
2006 45.7% +4.7%
2007 44.4% -3.0%
2008 44.0% -0.9%
2009 48.9% +11.2%
2010 51.5% +5.4%
2011 53.7% +4.3%
2012 52.1% -2.9%
2013 43.7% -16.1%
2014 41.1% -6.0%
2015 46.3% +12.7%
2016 50.5% +9.0%
2017 43.1% -14.7%
2018 44.3% +2.8%
2019 46.3% +4.7%
2020 52.9% +14.2%
2021 56.7% +7.2%
2022 57.2% +0.8%
2023 46.6% -18.5%
2024 47.0% +0.9%

Zambia compared with similar countries

  • Zambia's 47.0% is above the median for lower middle income countries, which is 35.7%, 1.3× the median. (35 countries reporting)
  • Zambia's 47.0% is above the median for Sub-Saharan Africa, which is 33.6%, 1.4× the median. (35 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
1990s 35.6% 31.3% 41.9% 10
2000s 44.3% 37.9% 48.9% 9
2010s 47.3% 41.1% 53.7% 10
2020s 52.1% 46.6% 57.2% 5

Countries ranked near Zambia

  1. 38 Lithuania 48.3% compare
  2. 39 Iceland 47.2% compare
  3. 40 India 47.1% compare
  4. 42 Colombia 46.7% compare
  5. 43 Spain 46.7% compare
  6. 44 Georgia 45.9% compare

See the full ranking of 153 places →

More public sector data for Zambia

All data for Zambia →

Frequently asked questions

What is taxes on income, profits and capital gains in Zambia?
Taxes on income, profits and capital gains in Zambia was 47.0% in 2024, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
What is the highest taxes on income, profits and capital gains recorded in Zambia?
The highest recorded value was 57.2% in 2022.
What is the lowest taxes on income, profits and capital gains recorded in Zambia?
The lowest recorded value was 31.3% in 1994.
How does Zambia rank for taxes on income, profits and capital gains?
Zambia ranks 41st out of 153 countries with data for 2024.
Is taxes on income, profits and capital gains rising or falling in Zambia?
Over the last ten years it is up 14.4%. The long-run trend across the full record is rising.
Where does this Zambia data come from?
The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of total taxes). Statizoid updates them automatically from the source API.

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Taxes on income, profits and capital gains in Zambia. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 18 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-total-taxes/zambia/

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About this data

Indicator
Taxes on income, profits and capital gains (% of total taxes)
Unit
% of total taxes
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
153 places, 4,584 data points, 1972–2024
Last refreshed

Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of total taxes which includes all compulsory, unrequited payments, in cash or in kind, made by institutional units to government units.