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% |
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, Plurinational State of 48.22 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)
- Total reserves minus gold (current US$), annual growth rate 28.89 % change on previous year (2024)
- Total reserves minus gold (current US$), per unit of GDP 0.1616 current US$ per US$ of GDP (2024)
- Total reserves minus gold (current US$), per capita 191.88 current US$ per person (2024)
- General government final consumption expenditure (current US$) -12.62 % change on previous year (2024)
- General government final consumption expenditure (current US$), per 0.1268 current US$ per US$ of GDP (2024)
- General government final consumption expenditure (current US$), per 150.51 current US$ per person (2024)
- General government final consumption expenditure (current LCU) 13.12 % change on previous year (2024)
- General government final consumption expenditure (current LCU), per 3.32 current LCU per US$ of GDP (2024)
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.