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On 26 December 2023, Zambia enacted the Income Tax Amendment Act of 2023 .
The Amendment Act affects the changes proposed in the 2023/24 budget speech. Read more on the Zambia 2023/2024 budget speech.
These changes are effective from 1 st January…
According to the Income Tax (Amendment) Act No 20 of 2020 , the following are the tax changes which affect the PAYE:
Disability tax credit – Section 15(a)
The new tax credit for differently abled persons is K6 000, K500 per month.
Tax table…