Turnover tax calculator Zambia
Turnover tax is the simple tax for small businesses in Zambia. It is charged on gross sales, not on profit.
Enter the month's sales and see the tax to pay ZRA by the 14th of the next month.
How it's calculated
- The first K 2,500 of sales in the month is taxed at 0%.
- Sales above that are taxed at 5%, as in ZRA's own worked example.
An example
ZRA's example: a shop sells K6,000 in January 2026. K6,000 − K2,500 = K3,500, and 5% of that is K175.
Frequently asked questions
Who can use turnover tax?
Businesses with annual sales of K 5,000,000 or less. Above that you register for income tax.
Who cannot?
Partnerships, operators of public service vehicles carrying fewer than 50 passengers, mining businesses other than artisanal and small-scale miners, and businesses providing management and consultancy services.
When are the return and payment due?
On or before the 14th day of the month after the month of the sales. Sales made in January are due by 14 February.
How long must I keep my records?
At least six years: sales records, invoices and receipts, bank statements and accounting records.
Key terms
- Turnover
- All earnings from the business: sales, revenue, takings and proceeds.
The same calculation in other countries
South Africa
Philippines
Kenya
Tanzania
Ghana
Uganda
Rwanda
Cameroon (English)
Malawi
Liberia
Gambia
Nepal
Seychelles
Samoa
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