Insurers.global

ZM · Country / territory

Reinsurance tax in Zambia

Conflicting evidence

Evidence reviewed · recorded

PwC July 2026 lists 20%; ZRA 2023 Budget Highlights says abolish 20% on foreign reinsurance/retrocession. Do not use either without reconciling enacted law.

WHT

Unresolved: 20% vs abolition

Conflicting evidence

PwC July 2026 lists 20%; ZRA 2023 Budget Highlights says abolish 20% on foreign reinsurance/retrocession. Do not use either without reconciling enacted law.

Tax base
See source and conditions; not an all-in tax rate.
Legal effective dates
Not established — review date is not the effective date

Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.

Observation history

1 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.

2026-10-23T06:48:42Z · Conflicting evidence

Evidence reviewed 2026-10-06. Initial publication of supplied research; earlier tax history not reconstructed.

PwC July 2026 lists 20%; ZRA 2023 Budget Highlights says abolish 20% on foreign reinsurance/retrocession. Do not use either without reconciling enacted law.

Observation: zm-20261023-01

WHT: Unresolved: 20% vs abolition — PwC July 2026 lists 20%; ZRA 2023 Budget Highlights says abolish 20% on foreign reinsurance/retrocession. Do not use either without reconciling enacted law.
Effective from: unknown; until: not established.