Property Transfer Tax Calculator
Calculate PTT payable on the transfer of property in Zambia.
Enter property details
Select a property type and enter the value to calculate Property Transfer Tax.
Property Transfer Tax Rates
PTT Rates by Property Type (from 1 Jan 2025)
| Property Type | Rate |
|---|---|
| Land & Buildings | 8% |
| Shares | 8% |
| Intellectual Property | 8% |
| Mining Right (Mining Licence) | 10% |
| Mining Right (Exploration Licence) | 8% |
| Mineral Processing Licence | 10% |
Key Facts - Property Transfer Tax Act (Cap 340)
Frequently Asked Questions
What is Property Transfer Tax in Zambia?
Property Transfer Tax (PTT) is a tax charged under the Property Transfer Tax Act (Cap 340) on the transfer of land, shares, mining rights, mineral processing licences, and intellectual property in Zambia. It is paid by the seller or transferor.
What is the PTT rate on land in Zambia?
The PTT rate on land and buildings is 8% of the realised value (open market value), effective from 1 January 2025 under Act No. 27 of 2024. The same 8% rate applies to shares and intellectual property.
Who pays PTT - the buyer or the seller?
The seller (transferor) pays PTT. Section 4 of the Act states that the tax is charged upon and collected from the person transferring the property.
Are family property transfers exempt from PTT?
Transfers to immediate family (spouse, child, adopted child, or step-child) are not fully exempt, but the realised value is the actual price received, if any. This means a gift to a family member with no payment attracts no PTT.
What is the PTT rate on mining rights?
Mining rights for mining licences and mineral processing licences attract 10% PTT. Exploration licences attract 8%. These rates were set by Act No. 27 of 2024, effective 1 January 2025.
What happens if PTT is paid late?
PTT is due within 14 days of the assessment. Late payment attracts a penalty of 5% of the unpaid amount for each month (or part) it remains unpaid, plus interest at the Bank of Zambia discount rate plus 2% per annum.
Are shares listed on LuSE exempt from PTT?
Yes. Shares or stocks listed and traded on the Lusaka Securities Exchange (LuSE) are exempt from Property Transfer Tax under the PTT Exemption Order (Statutory Instrument 104 of 1993).
How is PTT calculated? Show me an example.
Example: You sell a house for K1,500,000. PTT on land is 8%. Tax = K1,500,000 x 8% = K120,000. This must be paid within 14 days. If paid one month late, the penalty is K120,000 x 5% = K6,000 plus interest.
Learn
All PostsProperty Transfer Tax Act (Cap 340)
The full legislation governing PTT in Zambia, including rates, exemptions, and filing requirements.
ZRA Property Transfer Tax Guide
Official ZRA guide covering PTT rates, required documents, and the online filing process.
PTT Exemptions for Family Transfers
How ZRA treats property transfers to immediate family members and within group companies.
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Zamcalc results are estimates only. Figures are based on publicly sourced rates from official Zambian authorities (ZRA, NAPSA, NHIMA, ZESCO, ERB, HELSB, BoZ and others) and are updated when laws or tariffs change. They should not be treated as professional tax, financial, or legal advice. Always verify with your employer, the relevant authority, or a licensed professional before making financial decisions. Zamcalc is not liable for any action taken based on these results.