Property transfer tax calculator Zambia
Choose what is being sold and enter its realised value to see the property transfer tax (PTT) due to ZRA.
PTT is generally paid by the seller, who files a provisional return on the ZRA portal before the transfer.
How it's calculated
- Land, buildings, shares and intellectual property: 8% of the realised value.
- Mining rights for a mining licence and mineral processing licences: 10%. Mining rights for an exploration licence: 8%.
- For land the realised value is the higher of the market value and the price the parties declare.
An example
A house sold for K1,000,000 attracts K80,000 of property transfer tax.
Frequently asked questions
Who pays property transfer tax?
Generally the seller (the transferor).
Do I pay PTT if I give land to my child?
No. A gift to a spouse, child, adopted child or stepchild gives no realised value, so PTT does not apply. If you sell it to them, PTT applies on the actual price.
Are listed shares taxed?
No. Shares listed on a recognised stock exchange such as the Lusaka Securities Exchange are exempt.
What documents does a land transfer need?
State consent to assign, the contract of sale or letter of sale, and tax clearance certificates for both buyer and seller. A valuation report is needed above K700,000.
Key terms
- Realised value
- The value PTT is charged on. For land, the higher of the market price and the declared price.
Up-to-date official data
Data checked against the official source on .
We check the official sources automatically, every day.
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