VAT Calculator Zambia (16%)

The VAT Act lets the Minister of Finance list exempt and zero-rated supplies by order. A zero-rated supplier is registered and recovers input tax; an exempt supplier cannot. As made in 2014 (Statutory Instruments No. 68 and 69), the exempt list covers water supply, health services, educational services, funeral services, financial and insurance services, certain transport services and conveyance or lease of real property. The zero-rated list covers exports of goods, international freight, supplies to privileged persons such as diplomats, mosquito nets, certain medical supplies and educational materials, agricultural equipment and energy-saving appliances. Later Finance Acts have amended these lists, so check the current Order before relying on an entry.

At retail level the law requires that all prices be shown inclusive of VAT, and a notice saying VAT is included in all prices may replace a statement on each price tag (ZRA VAT Guide 2023, section 4.3).