Zambia’s Mining Fiscal Regime: H1 2016

GlobalData's fiscal regime report covers Zambia, which has rich deposits of copper, manganese and other minerals. The country’s mining industry is governed by the Ministry of Mines, Energy and Water Development and its relevant departments. The Mines and Mineral Act consolidates and amends laws related to mines and minerals.


The report outlines governing bodies, governing law, rights, obligations and key fiscal terms which includes corporate tax, capital gain tax, royalty, mineral royalty tax, property transfer tax, turnover tax, withholding tax, capital allowance, debt equity ratio, loss carry forward and value added tax (VAT).

Reasons to buy

Gain an overview of Zambia’s mining fiscal regime

Table of Contents

1 Executive Summary

2 The Zambian Mining Industry – Governing Bodies

2.1 Ministry of Mines Energy and Water Development

2.2 Ministry of Land, Natural Resources and Environmental Protection

2.3 Zambia Chamber of Mines (ZCM)

3 The Zambian Mining Industry – Governing Law

3.1 Mines and Minerals Act

3.2 Licensing Types

3.2.1 Exploration license

3.2.2 Mining License

4 The Zambian Mining Industry – Rights and Obligations

4.1 Rights

4.2 Obligations

5 The Zambian Mining Industry – Key Fiscal Terms

5.1 Corporate Tax

5.2 Capital Gain Tax

5.3 Royalty

5.4 Mineral Royalty Tax

5.5 Property Transfer Tax

5.6 Turnover Tax

5.7 Withholding Tax

5.8 Capital Allowance

5.9 Debt Equity Ratio

5.10 Loss Carry Forward

5.11 Value Added Tax (VAT)

6 The Zambian Mining Industry – Future Development

7 Appendix

7.1 Abbreviations

7.2 Secondary Research

7.3 Primary Research

7.4 Contact GlobalData

7.5 About GlobalData

7.6 GlobalData’s Services

7.7 Disclaimer

List of Tables

Table 1: The Mining Industry in Zambia – Key Taxes and Rates, 2015

List of Figures

Figure 1: The Mining Industry in Zambia – Commodity Mines at Different Stages (Number of Mines), 2015


Discounts available for multiple purchases.
+44 20 7947 2745

Join our mailing list

Saved reports