Last updated : 11.05.2026
Expense rules in Zambia.
Zambia applies VAT at 16%. Mining country (copper), economy linked to China. ZRA handles taxation.
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1Expense rules & reclaimable VAT
VAT 16% single rate. E-invoicing mandatory for large taxpayers.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 16% | Deductible | Tax invoice + TPIN |
| Lodging | 16% | Deductible | TPIN |
| Alcohol | 16% | Limited | Excluded |
| Fuel | 16% | Deductible | Invoice |
| Transport | 16% | Deductible | Taxi/Yango/airfare |
| Gifts | 16% | Non-deductible | Cap |
Receipt
Tax invoice
TPIN mandatory
SourcesZambia Revenue Authority
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi/Yango | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesZambia Revenue Authority
3Per diem and travel allowances
Company policy. Lusaka and Copperbelt most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Lusaka | ZMW 200 | ZMW 750 | ZMW 1 300 |
| Kitwe | ZMW 180 | ZMW 650 | ZMW 1 100 |
| Ndola | ZMW 170 | ZMW 600 | ZMW 1 000 |
| Other | ZMW 140 | ZMW 500 | ZMW 850 |
Conversion
~1 EUR = 28 ZMW
Variable
SourcesZambia Revenue Authority
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| MFEZ | Incentives | Per approval | Regime |
Limitations
6 years
Keep
SourcesZambia Revenue Authority
Centralize your Zambia expenses
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