Zambia's headline corporate income tax (CIT) rate is 30.
The headline personal income tax (PIT) rate is 37.
The standard VAT/GST (or equivalent consumption tax) rate is 16. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
An individual is a Zambian tax resident unless present for a purely temporary purpose without intent to establish residence; presence 183 days or more in a charge year automatically triggers residency. A company is resident if incorporated under Zambian law, or if its place of effective management and control is in Zambia. Zambia operates a source-based system, but residence widens the scope of taxation - Zambian residents are additionally taxed on foreign-source dividend and interest income.
Zambia does not have a CFC regime.
Zambia adopted BEPS Action 4-style interest limitation: deductibility is capped at 30% of tax EBITDA, with disallowed interest carried forward for use against future taxable income for up to five years, subject to the arm's-length test. The rule excludes businesses on the turnover tax system and Banking and Financial Services Act-regulated entities. There is currently no safe harbor.
Zambia has double tax treaties in force with roughly 18 countries including Canada, China, Denmark, Finland, France, Germany, India, Ireland, Italy, Japan, Mauritius, the Netherlands, Norway, South Africa, Sweden, Switzerland, Tanzania, and the UK. Some historical treaties (e.g., a 1950 France treaty and a 1953 Rhodesia & Nyasaland-South Africa treaty) predate the OECD Model and require careful case-by-case confirmation of applicability. Zambia has not signed the OECD's Multilateral Instrument (MLI).