Corporate income tax (CIT) - statutory and targeted small business in Zambia
Zambia: Corporate income tax (CIT) - statutory and targeted small business was 30 Percentage of taxable income in 2026. ▼ Falling
Latest (2026)
30 Percentage of taxable income
Change on year
unchanged
World rank
10th
of 128 countries
All-time high
35 Percentage of taxable income
in 2000
All-time low
30 Percentage of taxable income
in 2022
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Zambia, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2026, corporate income tax (cit) - statutory and targeted small business in Zambia stood at 30 Percentage of taxable income. That is the lowest value across all 27 years on record.
That represents a change of down 14.3% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Zambia peaked at 35 Percentage of taxable income in 2000 and was at its lowest, 30 Percentage of taxable income, in 2022.
Zambia ranks 10th of 128 countries on this measure, in the top 10%.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Zambia, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 35 Percentage of taxable income | — |
| 2001 | 35 Percentage of taxable income | +0.0% |
| 2002 | 35 Percentage of taxable income | +0.0% |
| 2003 | 35 Percentage of taxable income | +0.0% |
| 2004 | 35 Percentage of taxable income | +0.0% |
| 2005 | 35 Percentage of taxable income | +0.0% |
| 2006 | 35 Percentage of taxable income | +0.0% |
| 2007 | 35 Percentage of taxable income | +0.0% |
| 2008 | 35 Percentage of taxable income | +0.0% |
| 2009 | 35 Percentage of taxable income | +0.0% |
| 2010 | 35 Percentage of taxable income | +0.0% |
| 2011 | 35 Percentage of taxable income | +0.0% |
| 2012 | 35 Percentage of taxable income | +0.0% |
| 2013 | 35 Percentage of taxable income | +0.0% |
| 2014 | 35 Percentage of taxable income | +0.0% |
| 2015 | 35 Percentage of taxable income | +0.0% |
| 2016 | 35 Percentage of taxable income | +0.0% |
| 2017 | 35 Percentage of taxable income | +0.0% |
| 2018 | 35 Percentage of taxable income | +0.0% |
| 2019 | 35 Percentage of taxable income | +0.0% |
| 2020 | 35 Percentage of taxable income | +0.0% |
| 2021 | 35 Percentage of taxable income | +0.0% |
| 2022 | 30 Percentage of taxable income | -14.3% |
| 2023 | 30 Percentage of taxable income | +0.0% |
| 2024 | 30 Percentage of taxable income | +0.0% |
| 2025 | 30 Percentage of taxable income | +0.0% |
| 2026 | 30 Percentage of taxable income | +0.0% |
Zambia compared with similar countries
- Zambia's 30 Percentage of taxable income is above the median for lower middle income countries, which is 29.5 Percentage of taxable income, 1.0× the median. (20 countries reporting)
- Zambia's 30 Percentage of taxable income is above the median for Sub-Saharan Africa, which is 27.75 Percentage of taxable income, 1.1× the median. (18 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 35 Percentage of taxable income | 35 Percentage of taxable income | 35 Percentage of taxable income | 10 |
| 2010s | 35 Percentage of taxable income | 35 Percentage of taxable income | 35 Percentage of taxable income | 10 |
| 2020s | 31.43 Percentage of taxable income | 30 Percentage of taxable income | 35 Percentage of taxable income | 7 |
Countries ranked near Zambia
- 7 Cameroon 33 Percentage of taxable income compare
- 7 Croatia 18 Percentage of taxable income compare
- 8 Poland 19 Percentage of taxable income compare
- 8 Moldova 12 Percentage of taxable income compare
- 8 Namibia 32 Percentage of taxable income compare
- 9 Germany 30.13 Percentage of taxable income compare
- 9 Lithuania 17 Percentage of taxable income compare
- 9 Anguilla 0 Percentage of taxable income
- 10 Benin 30 Percentage of taxable income compare
- 10 Gabon 30 Percentage of taxable income compare
- 10 Haiti 30 Percentage of taxable income compare
- 10 Kenya 30 Percentage of taxable income compare
- 10 Montserrat 30 Percentage of taxable income compare
- 10 Nigeria 30 Percentage of taxable income compare
- 10 Papua New Guinea 30 Percentage of taxable income compare
- 10 Saint Lucia 30 Percentage of taxable income compare
- 10 Senegal 30 Percentage of taxable income compare
- 10 Sri Lanka 30 Percentage of taxable income compare
- 10 Trinidad and Tobago 30 Percentage of taxable income compare
- 10 Australia 30 Percentage of taxable income compare
- 10 Costa Rica 30 Percentage of taxable income compare
- 10 Mexico 30 Percentage of taxable income compare
More economy & growth data for Zambia
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.31 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 4.92 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 310.54 million BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0123 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 14.57 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 2.36 billion BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual 268.02 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0932 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 110.69 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate 28.89 % change on previous year (2024)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Zambia?
- Corporate income tax (cit) - statutory and targeted small business in Zambia was 30 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Zambia?
- The highest recorded value was 35 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Zambia?
- The lowest recorded value was 30 Percentage of taxable income in 2022.
- How does Zambia rank for corporate income tax (cit) - statutory and targeted small business?
- Zambia ranks 10th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Zambia?
- Over the last ten years it is down 14.3%. The long-run trend across the full record is falling.
- Where does this Zambia data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 27 observations, free to reuse under OECD Terms and Conditions (attribution required).
About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.