Income Tax (Advance Income Tax) Regulations, 2025

These Regulations may be cited as the Income Tax (Advance Income Tax) Regulations, 2025, and they come into operation on 1st January, 2026.

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Jurisdiction: Zambia
Instrument: Statutory instrument
Citation: SI 90 of 2025
Version: 31 Dec 2025
Language: en
Official source: View official record ↗

cross-border payments definitions income tax remittance tax tax administration tax returns withholding tax withholding/remittance compliance

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These Regulations may be cited as the Income Tax (Advance Income Tax) Regulations, 2025, and they come into operation on 1st January, 2026. This section defines “Commissioner-General” and “remittance service provider” for these Regulations. A remittance service provider must deduct advance income tax when sending funds outside the Republic for a qualifying transaction made by a person or partnership without a tax clearance certificate. A remittance service provider must submit a return on the advance income tax deduction to the Commissioner-General within 14 days after the end of the month when the transaction was made. The Income Tax (Advance Income Tax) Regulations, 2024 are repealed.

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Provisions of Income Tax (Advance Income Tax) Regulations, 2025

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1
Section 1
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AI-assisted research summary: These Regulations may be cited as the Income Tax (Advance Income Tax) Regulations, 2025, and they come into operation on 1st January, 2026.

1. (1) These Regulations may be cited as the Income Tax (Advance Income Tax) Regulations, 2025. (2) These Regulations shall come into operation on 1st January, 2026.
2
Section 2
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AI-assisted research summary: This section defines “Commissioner-General” and “remittance service provider” for these Regulations.

2. In these Regulations, unless the context otherwise requires “Commissioner-General” means the Commissioner General appointed under the Zambia Revenue Authority Act; and “remittance service provider” includes a bank, mobile money operator, financial technology application provider, digital wallet provider, money transfer operator or any other similar service provider used for the purposes of remitting funds.
3
A remittance service provider shall, where that remittance
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AI-assisted research summary: A remittance service provider must deduct advance income tax when sending funds outside the Republic for a qualifying transaction made by a person or partnership without a tax clearance certificate.

3. A remittance service provider shall, where that remittance service provider is transmitting funds outside the Republic of a transaction made by a person or partnership without a tax clearance certificate and of a threshold specified under section 81C(1A)(b) of the Act, deduct advance income tax on that transaction.
4
Section 4
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AI-assisted research summary: A remittance service provider must submit a return on the advance income tax deduction to the Commissioner-General within 14 days after the end of the month when the transaction was made.

4. (1) A remittance service provider referred to under regulation 3 shall, within fourteen days after the end of the month in which the transaction was made, submit to the Commissioner- General a return with respect to the deduction of the advance income tax as the Commissioner General may determine. Title and commencement Interpretation Cap. 321 Deduction of advance income tax by remittance service provider on remittances under section 81C of Act Submission of return and payment of tax Copies of this Statutory Instrument can be obtained from the Government Printer, P. O. Box 30136, 10101 Lusaka. Price K8.00 each 882 Statutory Instruments 31st December, 2025 (2) The tax on the return referred to under subregulation (1) shall be payable within fourteen days after the end of the month in which the transaction was made.
5
Section 5
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AI-assisted research summary: The Income Tax (Advance Income Tax) Regulations, 2024 are repealed.

5. The Income Tax (Advance Income Tax) Regulations, 2024 are repealed. Repeal of SI No. 96 of 2024 C. MULENGA, Minister of Finance and National Planning LUSAKA 30th December, 2025 [MFNP.BO/ 64/9/6]

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Income Tax (Advance Income Tax) Regulations, 2025

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