Effective tax rates: Corporate tax statistics … Effective average in Zambia
Zambia: Effective tax rates: Corporate tax statistics … Effective average was 80.14 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates - Corporate tax statistics — Effective average in Zambia, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Zambia recorded 80.14 Percentage of taxable income for effective tax rates - corporate tax statistics — effective average in 2025. That is the lowest value across all 9 years on record.
Compared with earlier readings it is down 0.3% on the previous year and down 14.4% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective average in Zambia peaked at 93.95 Percentage of taxable income in 2021 and was at its lowest, 80.14 Percentage of taxable income, in 2025.
That places Zambia 2nd out of 99 countries with data for 2025, putting it in the top 10%.
Effective tax rates: Corporate tax statistics … Effective average in Zambia, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 93.62 Percentage of taxable income | — |
| 2018 | 93.4 Percentage of taxable income | -0.2% |
| 2019 | 93.58 Percentage of taxable income | +0.2% |
| 2020 | 93.87 Percentage of taxable income | +0.3% |
| 2021 | 93.95 Percentage of taxable income | +0.1% |
| 2022 | 80.53 Percentage of taxable income | -14.3% |
| 2023 | 80.65 Percentage of taxable income | +0.1% |
| 2024 | 80.41 Percentage of taxable income | -0.3% |
| 2025 | 80.14 Percentage of taxable income | -0.3% |
Zambia compared with similar countries
- Zambia's 80.14 Percentage of taxable income is above the median for lower middle income countries, which is 31.88 Percentage of taxable income, 2.5× the median. (16 countries reporting)
- Zambia's 80.14 Percentage of taxable income is above the median for Sub-Saharan Africa, which is 34.08 Percentage of taxable income, 2.4× the median. (14 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 93.53 Percentage of taxable income | 93.4 Percentage of taxable income | 93.62 Percentage of taxable income | 3 |
| 2020s | 84.92 Percentage of taxable income | 80.14 Percentage of taxable income | 93.95 Percentage of taxable income | 6 |
Countries ranked near Zambia
- 1 Cameroon 93.61 Percentage of taxable income compare
- 1 Democratic Republic of the Congo 30.21 Percentage of taxable income compare
- 2 Viet Nam 15.57 Percentage of taxable income compare
- 3 Türkiye 9.35 Percentage of taxable income compare
- 3 Botswana 61.42 Percentage of taxable income compare
- 4 Namibia 58.81 Percentage of taxable income compare
- 5 Bolivia 48.22 Percentage of taxable income compare
More economy & growth data for Zambia
- Real gdp growth, annual growth rate -28.84 % change on previous year (2024)
- 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)
- SDRs holdings, US dollar, annual growth rate 13.19 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.1053 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 138.75 units per person (2025)
- SDRs holdings, SDR, annual growth rate 7.79 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0769 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 101.32 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 5.01 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective average in Zambia?
- Effective tax rates - corporate tax statistics — effective average in Zambia was 80.14 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective average recorded in Zambia?
- The highest recorded value was 93.95 Percentage of taxable income in 2021.
- What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Zambia?
- The lowest recorded value was 80.14 Percentage of taxable income in 2025.
- How does Zambia rank for effective tax rates - corporate tax statistics — effective average?
- Zambia ranks 2nd out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective average rising or falling in Zambia?
- Over the last ten years it is down 14.4%. 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 Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.