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Withholding Tax Calculator
Calculate witholding tax (WHT) on dividends, interest, royalties, management fees, commissions and more.
Enter payment details
Select a category, residency status, and enter the gross amount to calculate WHT.
Withholding Tax in Zambia
WHT Rates by Category
| Category | Resident | Non-Resident | Final Tax |
|---|---|---|---|
| Dividends | 15% | 20% | Yes |
| Interest | 15% | 20% | Yes |
| Royalties | 15% | 20% | Yes |
| Management or Consultancy Fees | 15% | 20% | Yes |
| Commissions | 15% | 20% | Yes |
| Construction and Haulage (Non-Resident) | N/A | 20% | Yes |
| Public Entertainment Fees | N/A | 20% | Yes |
| Reinsurance Premiums | 0% | 20% | Yes |
| Commodity Royalty | 15% | N/A | Yes |
| Government Bond Coupons (Exempt Orgs/PBOs) | 15% | 15% | Yes |
Withholding Tax at a Glance
Frequently Asked Questions
What is Withholding Tax in Zambia?
Withholding Tax (WHT) is not a separate tax - it is a method of collecting income tax at source. The payer deducts tax from a payment (dividends, interest, royalties, fees, etc.) and remits it to ZRA on behalf of the payee.
What are the WHT rates for residents and non-residents?
Most categories carry 15% for residents and 20% for non-residents. Dividends are 15%/20%, interest 15%/20%, royalties 15%/20%, and management fees 15%/20%. Some categories like construction/haulage and public entertainment only apply to non-residents at 20%.
When is WHT a final tax?
For non-residents, WHT is generally a final tax - no further Zambian tax return is required. For residents, WHT on dividends and interest is final. However, resident WHT on management/consultancy fees (15%) is not final - it is credited against the annual income tax liability.
When must WHT be remitted to ZRA?
WHT must be remitted by the 14th day of the month following the month in which the payment was made or the income accrued, whichever is earlier. Both the return and payment are due on the same date.
Do Double Tax Treaties reduce WHT rates?
Yes. Zambia has treaties with 23 countries that may reduce WHT rates on dividends, interest, and royalties. For example, the UAE treaty reduces all three to 5%. Japan has 0% on dividends. Treaty rates require advance clearance from ZRA.
Is WHT deducted from rental income?
Rental income WHT applies only where the Commissioner-General has designated specific tenants as withholding agents. It is not automatic on all rental payments. Landlords still report rental income on their annual returns.
Are mining company dividends exempt from WHT?
Yes. Dividends paid by companies carrying on mining operations are exempt from WHT (0% rate). This applies to both resident and non-resident shareholders.
What happens if WHT is not deducted or remitted?
The payer (not the payee) is liable for the WHT. Failure to deduct or remit attracts penalties and interest. The payer may also be personally liable for the tax amount that should have been withheld.
How is Withholding Tax calculated? Show me an example.
Example: A Zambian company pays K100,000 in dividends to a non-resident shareholder. WHT at 20% = K20,000. The company remits K20,000 to ZRA and pays the shareholder K80,000. If the shareholder is from the UAE (treaty country), WHT drops to 5% = K5,000, saving K15,000.
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Learn
How to Calculate Withholding Tax in Zambia (2026)
Everything you need to know about Withholding Tax in Zambia - who deducts it, the rates for all categories, resident vs non-resident differences, and when it is final tax.
Withholding Tax - Final Tax vs Credited Against Income Tax in Zambia
Not all Withholding Tax in Zambia is final. Learn which categories are final tax and which are credited against your annual income tax liability.
Zambia Double Tax Treaties - How They Reduce Withholding Tax
Zambia has 23 Double Taxation Agreements that can significantly reduce Withholding Tax on cross-border payments. See treaty rates for dividends, interest, and royalties.
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Sources
Official ZRA withholding tax categories, rates, and filing requirements.
Comprehensive withholding tax rates including double tax treaty rates.
Legislative basis - Sections 80-82A cover withholding tax provisions.
Zamcalc results are estimates only. Figures are based on rates published by official sources. Verify with the relevant authority or a licensed professional before taking any action. Zamcalc is not liable for decisions based on these figures.