Property Transfer Tax (Amendment) Act, 2015
The provision sets the tax rate on the realised value at 10% for mining rights or interests in mining rights, and 5% for land and shares.
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- Jurisdiction
- Zambia
- Instrument
- Act or statute
- Citation
- Act 16 of 2015
- Version
- Undated source snapshot
- Language
- en
- Official source
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Statute overview
About this statute
The provision sets the tax rate on the realised value at 10% for mining rights or interests in mining rights, and 5% for land and shares. This section amends section six of the principal Act by deleting paragraph (d) and replacing it with new wording about public benefit organisations or trusts listed under the Income Tax Act.
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Property Transfer Tax (Amendment) Act, 2015
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