Effective tax rates - Corporate tax statistics — Effective marginal in Zambia

Zambia: Effective tax rates - Corporate tax statistics — Effective marginal was 204.38 Percentage of taxable income in 2025. ▬ Flat

Latest (2025)
204.38 Percentage of taxable income
Change on year
down 2.4%
World rank
2nd
of 99 countries
All-time high
228.48 Percentage of taxable income
in 2020
All-time low
188.57 Percentage of taxable income
in 2022
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective marginal in Zambia, 2017–2025

0501001502002502017202120252017: 209.2 Percentage of taxable income2018: 205 Percentage of taxable income2019: 212.4 Percentage of taxable income2020: 228.5 Percentage of taxable income2021: 224 Percentage of taxable income2022: 188.6 Percentage of taxable income2023: 201.1 Percentage of taxable income2024: 209.3 Percentage of taxable income2025: 204.4 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

The most recent figure for effective tax rates - corporate tax statistics — effective marginal in Zambia is 204.38 Percentage of taxable income, measured in 2025.

That represents a change of down 2.4% on the previous year and down 2.3% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Zambia peaked at 228.48 Percentage of taxable income in 2020 and was at its lowest, 188.57 Percentage of taxable income, in 2022.

Zambia ranks 2nd of 99 countries on this measure, in the top 10%.

Effective tax rates - Corporate tax statistics — Effective marginal in Zambia, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective marginal tax rate in Zambia, 2017 to 2025.
Year Percentage of taxable income Change
2017 209.23 Percentage of taxable income
2018 204.96 Percentage of taxable income -2.0%
2019 212.38 Percentage of taxable income +3.6%
2020 228.48 Percentage of taxable income +7.6%
2021 224.01 Percentage of taxable income -2.0%
2022 188.57 Percentage of taxable income -15.8%
2023 201.09 Percentage of taxable income +6.6%
2024 209.34 Percentage of taxable income +4.1%
2025 204.38 Percentage of taxable income -2.4%

Zambia compared with similar countries

  • Zambia's 204.38 Percentage of taxable income is above the median for lower middle income countries, which is 54.11 Percentage of taxable income, 3.8× the median. (16 countries reporting)
  • Zambia's 204.38 Percentage of taxable income is above the median for Sub-Saharan Africa, which is 64.56 Percentage of taxable income, 3.2× the median. (14 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2010s 208.86 Percentage of taxable income 204.96 Percentage of taxable income 212.38 Percentage of taxable income 3
2020s 209.31 Percentage of taxable income 188.57 Percentage of taxable income 228.48 Percentage of taxable income 6

Countries ranked near Zambia

  1. 1 Cameroon 364.49 Percentage of taxable income compare
  2. 1 Democratic Republic of the Congo 43.54 Percentage of taxable income compare
  3. 2 Viet Nam 10.24 Percentage of taxable income compare
  4. 3 Türkiye -59.05 Percentage of taxable income compare
  5. 3 Botswana 173.38 Percentage of taxable income compare
  6. 4 Iceland 144.03 Percentage of taxable income compare
  7. 5 Namibia 141.19 Percentage of taxable income compare

See the full ranking of 105 places →

More economy & growth data for Zambia

All data for Zambia →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective marginal in Zambia?
Effective tax rates - corporate tax statistics — effective marginal in Zambia was 204.38 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 marginal recorded in Zambia?
The highest recorded value was 228.48 Percentage of taxable income in 2020.
What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Zambia?
The lowest recorded value was 188.57 Percentage of taxable income in 2022.
How does Zambia rank for effective tax rates - corporate tax statistics — effective marginal?
Zambia ranks 2nd out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Zambia?
Over the last ten years it is down 2.3%. The long-run trend across the full record is flat.
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 marginal tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective marginal in Zambia. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 14 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-marginal-tax-rate/zambia/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective marginal tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 936 data points, 2017–2025
Last refreshed

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.