Legal & Compliance
ZRA Tax Compliance
ZamoRent operates in full compliance with the laws of the Republic of Zambia, including obligations under the Zambia Revenue Authority. This page provides guidance for landlords and sellers on their personal tax obligations.
Important — this is guidance, not legal advice
ZamoRent does not provide tax, legal, or accounting advice. The information on this page is a general summary of Zambian tax obligations as we understand them. You should consult a qualified Zambian tax professional or contact ZRA directly for advice specific to your situation.
ZamoRent's Tax Position
ZamoRent is registered as a business entity in Zambia under the Patents and Companies Registration Agency (PACRA). As a technology and marketplace platform, ZamoRent is subject to corporate income tax on its profits and VAT on qualifying services provided within Zambia.
ZamoRent is not a property agent, landlord, or principal in any rental or sale transaction. We are a marketplace and payment facilitation platform. Our revenue — comprising platform fees, rent collection service fees, and related income — is subject to Zambian tax in the normal course.
PACRA Registration
Pending — in process
ZRA TPIN
Pending — in process
VAT Registration
To be assessed based on turnover
Data Protection
Zambia Data Protection Act 2021
Rental Income Tax — Landlords
If you earn rental income in Zambia, you are required to declare this income to ZRA and pay the applicable income tax. ZamoRent does not withhold or remit tax on your behalf — this is your individual obligation.
Rental income tax rates (2025)
| Annual Rental Income | Tax Rate | Notes |
|---|---|---|
| Up to K 12,000 | 0% | Below minimum tax threshold |
| K 12,001 – K 100,000 | 10% | Flat rate on rental income |
| Above K 100,000 | 10% + graduated rates | Consult ZRA or a tax professional |
* These rates are indicative based on ZRA guidance as of 2025. Rates change annually in the national budget. Always verify current rates directly with ZRA.
Your obligations as a landlord
- 1Obtain a ZRA TPIN (Tax Payer Identification Number) if you do not already have one
- 2Declare all rental income in your annual income tax return
- 3Pay tax on rental income by the deadline set by ZRA (typically March 31 each year)
- 4Keep records of all rent received — your ZamoRent payment history serves as documentation
- 5If gross rental income exceeds the VAT threshold, you may need to register for VAT
ZamoRent payment records help
Your complete rent payment history is available for download from your Landlord Dashboard. This serves as an official record of rental income received through ZamoRent for your ZRA tax return. Go to Dashboard → Payments → Download Statement.
Property Sale Tax — Sellers
When you sell a property in Zambia, you may be liable for Property Transfer Tax (PTT) under the Property Transfer Tax Act. This is separate from ZamoRent's Final Value Fee.
Property Transfer Tax
Rate: 5% of the higher of realised value or open market value
Paid by the seller. ZRA collects PTT at point of title transfer.
Capital Gains Tax
Rate: 0% on residential property (currently exempt in Zambia)
Subject to change in annual budget. Verify with ZRA.
ZamoRent's 1.5% Final Value Fee is a platform service charge and is separate from and in addition to any ZRA Property Transfer Tax obligations.
Withholding Tax — Agent Payments
If ZamoRent makes payments to service providers (lawyers, contractors, photographers, movers) as an agent on behalf of users, Zambian law may require withholding tax to be deducted before payment.
ZamoRent is taking legal advice on whether its service booking payments trigger withholding tax obligations and will update its platform accordingly. Service providers should ensure they are declaring income from ZamoRent in their own ZRA tax returns.
Contact ZRA Directly
ZRA Head Office
Cairo Road, Lusaka
ZRA Taxpayer Services
+260 211 381 111
ZRA Website
www.zra.org.zm
ZRA Email
info@zra.org.zm