Zambia: tax treaties
Tax treaties and related documents between the UK and Zambia.
Documents
Details
2014 Double Taxation Agreement
The agreement entered into force on 20 July 2015.
It is effective in both countries from 1 January 2016 for:
- taxes withheld at source
- other taxes , including Corporation Tax in the UK
1972 Double Taxation Convention
The agreement entered into force on 29 March 1973 and was amended by signed protocol on 30 April 1981.
It is effective in Zambia from 1 April 1972 and in the UK from:
- 1 April 1972 for Corporation Tax
- 6 April 1972 for Income Tax, Capital Gains Tax and surtax