COST OF DOING
BUSINESS IN
ZAMBIA

3nd Edition
March 2014

TABLE OF CONTENTS
1.0.

STARTING A BUSINESS ................................................................................................................ 3

2.0.

TAXATION ....................................................................................................................................... 3

3.0.

LAND AND BUILDINGS COSTS ................................................................................................... 6

4.0.

UTILITIES ......................................................................................................................................... 6

5.0.

TELECOMMUNICATIONS ............................................................................................................. 8

6.0.

FREIGHT AND COURIER CHARGES ......................................................................................... 15

7.0.

LABOUR ......................................................................................................................................... 18

8.0.

INSURANCE ................................................................................................................................... 18

9.0.

OTHER PROFESSIONAL SERVICES…………………………………………………………...18

10.0.

LIVING IN ZAMBIA……………………………………………………………………………..18

11.0

APPENDIX 1…………………………………………...................................................................22

2

NOTE
The costs provided in this document are indicated in Zambian Kwacha (ZMW) and US Dollar (US$). The
conversion of Zambian Kwacha (ZMW) to US Dollar (US $) is based on an exchange rate of ZMW 6.2 to US$1, the average ruling exchange rate for the month of April 2014.

1.0. STARTING A BUSINESS
1.1. Company Registration
The Company’s Act Cap 388 governs the registration of companies in Zambia. Registration is done at the Patents
and Companies Registration Agency (PACRA). Any two or more persons whether local nationals or foreign
nationals can incorporate a company under the Company’s Act, and register the company with the Registrar ofCompanies within 28 days of setting up or acquiring an established place of business.
The fees for Company Registration are as follows:

Registration of a Company
Private Company with Minimum Nominal Capital of Kr5,000
Registration Fee (2.5 percent of Minimum Nominal Capital)
Certificate of Incorporation
Certificate of Share Capital
Certificate of Mininum Capital
Purchase of Forms
Company Seal

Public Company with Minimum Nominal Capital of Kr50,000
Registration Fee (2.5 percent of Minimum Nominal Capital)
Certificate of Incorporation
Certificate of Share Capital
Certificate of Minimum Capital
Purchase of Forms
Company Seal

ZMK

(US$)

137.5
33
33
33
22
11
269.5

22.2
5.3
5.3
5.3
3.5
1.8
43.4

1,375
33
33
33
22
11
1,507

222
5.3
5.3
5.3
3.5
1.8
243.2

Source: Patents and Companies Registration Office (2014)

2.0. TAXATIONThe Ministry of Finance and National Planning is responsible for the formulation of tax policy in Zambia and theimplementing agency is the Zambia Revenue Authority (ZRA). The legislative framework relating to the regulation
and administration of the taxation is provided for in the Income Tax Act 1966, as amended. The source of income
and residence are the basis for liability to tax under the Zambian tax regime.

2.1.

Company Tax
2.1.1. Tax Rates
Source of Taxable Income

Rate %

3

Farming:
Local
Export of cotton
Companies listed on the Lusaka Stock Exchange:
Existing
New (only for the first year)
New, with more than 33% shares by Zambians (only for first year)
Manufacturing:
Fertilizers
Other manufacturing
Banks and other Financial Institutions:
Income up to Kr 250,000
Income in excess of Kr 250,000
Mobile Telephone Companies:
Income up to Kr 250,000
Income in Excess of Kr 250,000
Mining:Successor companies to ZCCM
Other mining companies, including those producing copper and cobalt
Taxable income above 8% of gross income
Mineral royalty
Companies with turnover of Kr200,000 and below (tax is charged on the turnover)
Income from Non- Traditional Exports
Income from Business for Charitable Organization
Income from Trusts, Deceased or Bankrupt Estates

10
35
33
34.3
32.5
15
35
35
40
35
40
30
30
15
6
3
15
15
35

2.1.2. Capital allowances
2.2

General:Furniture & Fittings, Computers
Motor Vehicles
Plant, Machinery & Equipment
Buildings

Manufacturing, Tourism
Farming

MiningClassification:
Commercial
Non commercial vehicles
Industrial
Commercial
Investment in industrial buildings
Motor vehicles
Plant, Machinery, Equipment
Plant, Machinery, Equipment
Motor vehicles
Farm improvements
Buildings, implements, machinery

Rate %
25
25
20
25
5
2
10
50
50
50
50
100
100

Personal Income Tax
Employers are required to register and operate a Pay-As-You-Earn (PAYE) scheme under which they are required
to deduct the appropriate tax from the emoluments of liable employees and remit the tax to the Zambia Revenue
Authority. The following are the applicable personal income tax rates under the Zambian Tax regime.
Monthly Income Bands:
Kr0 to Kr3,000 (US$ 0 to US$ 400)
Kr3,000.0 to Kr3,800 (US$ 400 to US$ 560)
Kr3,800.01 to Kr5,900 (US$ 560 to US$ 1140)
Above Kr5,900 (Above US$ 1140)

Tax Rates (%)
0
25
30
35

4

2.3 Withholding Tax Rates
Individuals and businesses receiving consultancy services are expected to withhold tax (WHT) for remittance to the
Zambia Revenue Authority, as required by law under Section 82 A of the Income Tax Act. Withholding Tax is nota final tax, and the amount paid will be considered as a tax prepayment. The final tax is arrived at after assessmentof the end of year tax return submitted by the individual / business. The WHT tax rates are;Category:
Dividends for individual and companies (final Tax)
Dividends for companies carrying on mining operations
Interest on Government bonds (final Tax for Individuals & Exempt Organizations
Interest for individuals (from banks, building societies savings and deposit accounts) (final Tax)
Interest on Treasury Bills (final Tax for Exempt Organization)
Other Interest
Royalties for residents, Management and Consultancy Fees
Royalties for non-residents
Rents
Commissions
Public Entertainment Fees for Non Residents (final Tax)
Non Residents Contractors

Non-resident contractors developing or operating on a multi facility economic zone oran industrial park
Branches and subsidiaries of foreign companies
Payments made to non-residents on commissions, public entertainment fees and non-resident
contractors
Payments made to non-residents on commissions, public entertainment fees and non-resident
contractors
Winnings from gaming, lotteries and betting and make it a final tax
Property transfer tax to 10 percent from 5 percent

Rate %
15
0
15
15
15
15
15
20
10
15
15
15
20
15
20
15
20
10

2.4 Other Taxes
Tax type:
Value Added Tax (VAT) - on taxable goods and services and imports

Rates %
16

Customs Duty - levy on imported goods, charged on CIF (cost, insurance and freight value)

Range - 0
to 25

Excise Duty - A levy on particular goods or products usually of a luxurious nature whether
imported or produced domestically, imposed at any stage of production or distribution, byreference to weight, strength or quantity of the goods or products, or by reference to their value.
The applicable Excise duty rates for targeted products are:
Airtime (Talk time), Purified water, Carbonate-aerated drinks, Plastic Bags
Fuel oils, Natural gases
Motor Vehicles at importation, Cosmetics e.g. Soaps, Body lotion, Deodorant, perfumes
Spirits
Clear beer
Wines, spirits, Ciders and other fermented beverages
Cigarettes

15
15
20
30
60
125
145

2.8. General Tax Incentives
5Companies who invest not less than US$ 500,000 in priority sectors in Multi-Facility Economic Zones,
Industrial Parks and Rural Areas qualify for tax investments in accordance with the Zambia Development
Agency (ZDA) Act. The general tax incentives are;Zero percent tax on profits for 5 years from the first year of profits. For year 6 to 8, only 50 percent of
profits are taxable and from years 9 and 10, only 75 percent of profits are taxable.
Zero percent import duty rate on raw materials, capital goods, machinery including trucks and specialized
motor vehicles for five years.
Zero percent tax rate on dividends for 5 years from year of first declaration of dividends.
Deferment of VAT on machinery and equipment including trucks and specialized motor vehicles

3.0. LAND AND BUILDINGS COSTS
3.1. Average Cost of buying bare land
Location
LusakaKitwe
Ndola
Livingstone

Costs in US$ per m2
Commercial
Residential
Industrial Zones
Other Areas
40
20
12
20
15
7
20
15
7
12
10
5

3.2. Cost of Renting Empty Factory
Location
LusakaKitwe
Ndola
Livingstone

Costs in US$ per m2
Industrial Zones
Other Areas
8 to 15
8 to 104 to 63 to5
3 to 52 to 45 to 84 to 63.3. Annual Ground Rates
Location
Prime Areas( e.g Lusaka)

Annual Rates (%) of property value
Commercial
Residential
0.4
0.2

3.4. Land Rentals
Location
LusakaKitwe
Ndola
Livingstone

Monthly Rental Rates in US$ per m2
Prime Office
Factory
16
10
9
9

3.5 Average Construction Costs of Factory Building
Factory with reinforced concrete structure
Steel portal frame on reinforced concrete
Factory with clean room facilities

3.0
2.0
2.0
2.0

US$ per m2
390 to 450
390 to 450
400 to 500

4.0. UTILITIES
4.1. Electricity Tariffs
There are currently three (3) main electricity companies in Zambia namely;
1. ZESCO Limited - this is the public utility power company supplying power to most parts of the country
through the national grid6

2. Copperbelt Energy Corporation (CEC) - supplies power to the mines and transmits for the national utilities
ZESCO Limited Zambia and SNEL of Democratic Republic of Congo, through the Zambia CongoInter-connector.
3.
Lusemfywa
Electricity
Company TARIFFS– supplies power to the Central province ofZMW
Zambia1.
METEREDRESIDENTIAL
US$

R1 - Consumption up to 100 kWh
R2 - Consumption 101 to 400 kWh
R3 - Consumption above 401 kWh

0.75
0.25
0.4
14.65
0.3

0.15
0.05
0.08
2.93
0.06

C1 – Consumption up to 700kWh Energy charge / kWh
Fixed monthly charge / kWh

0.25
47.75

0.05
9.55

SOCIAL SERVICES TARIFFS
Water pumping, Street Lightening
Fixed Monthly Charge
Schools, Hospitals, Churches, Orphanages Energy Charge/kWh

41.5
0.25

8.30
0.05

(I) MDI - CAPACITY BETWEEN 16 - 300kVA
Maximum Demand Charge /kVA/Month
Energy Charge/kWh
Fixed Monthly Charge

11.7
0.15
114.5

2.34
0.03
22.90

(II) MD2 - CAPACITY BETWEEN 301 – 2,000kVA
Maximum Demand Charge/kVA/Month
Energy Charge/kWh
Fixed Monthly Charge

21.85
0.15
229

4.37
0.03
45.80

(III) MD3 CAPACITY BETWEEN 2001 – 7,500 kVA
Maximum Demand Charge/kVA/Month
Energy Charge/kWh
Fixed Monthly Charge

39.7
1.25
551.557.94
0.25
110.3139.95
0.1
1,103.15

7.99
0.02
220.63Pre-paid
2.

3.

4.

Energy charge / kWh
Energy charge / kWh
Energy charge / kWh
Fixed monthly charge
Energy charge / kWh

COMMERCIAL TARIFFS - 15kVA

MAXIMUM DEMAND TARIFFS(IV) MD4 CAPACITY ABOVE 7,500 Kva
Maximum Demand Charge/kVA/Month
Energy Charge/kWh
Fixed Monthly Charge

NOTE: The above tariffs are inclusive of: 3.0% Rural Electrification Levy and 16.0% Value Added Tax (VAT)

Source: Zambia Electricity Supply Corporation, 2014

7

4.2.

Water Tariffs

METERED NON DOMESTIC CUSTOMERSConsumption Block(K) per cubic
metersCOMMERCIAL UN-METRED CUSTOMERSConsumption Block

CHIRUNDU(K) per cubic meters

CHIRUNDU

0-6

1.76

SMALL

107.526-30

2.09

MEDIUM

309.1230-100

2.31

LARGE

1,310

100-170

2.53

INSTITUTIONAL

375

100 and above

2.86

LUSAKA

KAFUE
SMALL

107.520-6

2.75

MEDIUM

309.12

6-30

3.3

LARGE

1,310

30-1003.74

100-170

4.4

SMALL

101.92100 and above

5.39

MEDIUM

280

KAFUE/CHONGWE/LUANGWA
0-6
1.76

LARGE

370

CHONGWE

LUANGWA

6-30

2.09

SMALL

101.9230-1002.31

MEDIUM280

100-170

2.53

LARGE

370

100 and above

2.86

COMMERCIAL METERED CUSTOMERS (In
m3)
CHIRUNDU
0-30

OTHER CHARGES
4.26

30-1705.04
170 and above

6.16

LUSAKA

SEWERAGE CHARGE-% OF
DOMESTIC WATER
SEWERAGE CHARGE-% OF
DOMESTIC WATER INDUSTRIALWATER
SANITATION CHARGE-% OF
WATER BILL

30%

45%
2.50%

SECURITY DEPOSIT

Equivalent to 3 months bill per
customer category
K24/M30-30

4.7

WATER BOWSER (K)

30-1706.5

170 and above

7.39

LEAK DETECTION (K)RECONNECTION FEE DOMESTIC
(K)

100

RECONNECTION FEE OTHERS (K)300

KAFUE/CHONGWE/LUANGWA
0-30
3.7
30-1705.49
170 and above
6.27

NEW STANDARD WATER
CONNECTION (NETWORK INPLACE) (K) DOMESTICNEW STANDARD WATER
CONNECTION (NETWORK INPLACE) (K) NON-DOMESTIC

75

Cost of 10m pipe and associatedfittings only
Cost of 10m pipe and associatedfittings only

8NEW STANDARD SEWER
CONNECTION (NETWORK INPLACE) (K) NON-DOMESTICNEW STANDARD SEWER
CONNECTION (NETWORK INPLACE) (K) DOMESTICNEW STANDARD WATER
CONNECTION (NETWORK INPLACE) (K) DOMESTICDOMESTIC UN-METRED CUSTOMERSLUSAKALOW

Cost of 10m pipe and associatedfittings only
Cost of 10m pipe and associatedfittings only

40% OF COST76

MEDIUM

148

DISCHARGE OF EFFLUENT FROMPRIVATE VACCUM TANKERS (Per
m3)

HIGH

329

METER TESTING FEEDOMESTIC/NON DESTIC

LOW

4.25

FIXED METER CHARGE-DOMESTICFIXED METER CHARGE-NON
DOMESTIC

MEDIUM

63.76

KAFUE

78.94

UNAUTHORISED WATER
CONNECTION/ RECONNECTION
CHARGE (DOMESTIC) (D)

39.03

UNAUTHORISED WATER
CONNECTION/ RECONNECTION
CHARGE ( NON-DOMESTIC) (D)UNAUTHORISED SEWER
CONNECTION/ RECONNECTION
CHARGE (DOMESTIC) (D)MEDIUM

52.05

UNAUTHORISED SEWER
CONNECTION/ RECONNECTION
CHARGE ( NON-DOMESTIC) (D)

HIGH

91.09

HIGH
CHONGWE/LUANGWA

LOW

CHIRUNDU
4.25

MEDIUM

63.76

HIGH

78.94

COMMUNAL TAP

28

75
8
25

1,000 Plus ASSESSEDCONSUMTION

2,500 Plus ASSESSEDCONSUMTION
1,000 Plus ASSESSEDCONSUMTION

2,500 Plus ASSESSEDCONSUMTIONVANDALISM

LOW60

AS PER WSS ACT

Source: Lusaka Water and Sewerage Company (2014)

4.3.
Commodity
Petrol- Unleaded
DieselEngine Oil (500ml)
Kerosene

Petroleum Products Costs
Price (Kr)10.6 00 per litre
10.001 per litre
20.0 per 500mls
6.83 per litre

5.0. TELECOMMUNICATIONS
5.1.

Mobile Telephones Average

Service Details
Local call charges per second – across networks

ZMW

(US$)
0.02

0.004

9

International call charges per second

3 to 11

0.6 to 2.2

5.2. Land Telephones Average Rates
Post-Paid

Pre-Paid

Landline
Landline to Landline - Local
Landline to Landline - Band B
Landline to Landline - Band C
Landline to Own Network
Landline to Other Network

Peak
0.00333
0.01667
0.01667
0.01958
0.03916

Off-PeakPeak
0.00250.00386
0.01250.01934
0.01250.01934
0.00979
0.01160.039160.0232

Off-Peak0.00290.014510.01451
0.00870.0232

Sources: Zamtel Rates are per second
5.3. Internet Rates
Service Details
a. Web Hosting:Setup Fee/ Monthly Subscriptionc. Data Bundles (Internet Modems):
250 Mega Bytes modem (Valid for 1 month)
500 Mega Bytes modem (Valid for 1 month)
1 Giga Bytes modem (Valid for 1 month)
1.5 Giga Bytes modem (Valid for 1 month)2 Giga Bytes modem (Valid for 2 months)
4 Giga Bytes modem (Valid for 2 months)
6 Giga Bytes modem (Valid for 2 months)
10 Giga Bytes modem (Valid for 2 months)
20 Giga Bytes modem (Valid for 2 months)
All rates are inclusive of VAT@ 16%

Charges
ZMW

US$
120

ZMW
78.75
110.25131.25157.5
194.25
367.5
525
840
1260

US$
12.7
17.8
21.2
25.4
31.3
59.3
84.7
135.5
203.2

Sources: Zamtel and Airtel Zambia, ( 2014)

6.0. FREIGHT AND COURIER CHARGES
Zambia is linked by trunk roads to major ports in Southern and Eastern Africa including Beira (Mozambique),Durban (South Africa) and Dar es Salaam in Tanzania. Import and exports are transported by trucks on containerand flat trailer as well as by rail from and to these ports. Zambia is also linked with major international airports
serviced by international airlines. Packages and parcels of different sizes are transported into and from the country
as air cargo by air travel.
The indicative freight charges inclusive of insurance and freight (CIF) are as follows;
6.1.

Container Inland Haulage by Road

10

6.1.1.

To:
LusakaNdola
Kitwe
Chingola
Blantyre
Lilongwe6.1.2.

From:
LusakaNdola
Kitwe
Chingola
Blantyre
Lilongwe6.1.3.

To:
LusakaNdola
Kitwe
Chingola
6.1.4.

From:
LusakaNdola
Kitwe
Chingola

6.1.5

To:
LusakaNdola
Kitwe
Chingola

6.1.6

Imports from Beira (Mozambique)Rates in US$ per Container Size(CIF)
20 Foot (Light)
20 Foot (Heavy)
40 Foot
3,500
5,200
5,600
5,100
6,150
6,500
5,200
6,350
6,750
5,300
6,550
6,950
2,050
3,200
3,650
2,150
3,400
3,500
Exports to Beira (Mozambique)Rates in US$ per Container Size(CIF)
20 Foot (Light)
20 Foot (Heavy)
40 Foot
2,600
2,600
2,800
3,200
3,200
3,550
3,200
3,200
3,550
3,200
3,200
3,550
1,100
1,500
1,750
1,300
1,700
2,000

Imports from Durban (South Africa)
Rates in US$ per Container Size(CIF)
20 Foot (Light)
20 Foot (Heavy)
40 Foot
5,000
8,200
8,800
5,400
9,000
9,800
5,400
9,000
9,800
5,400
9,000
9,800
Exports to Durban (South Africa)
Rates in US$ per Container Size(CIF)
20 Foot (Light)
20 Foot (Heavy)
40 Foot
2,800
4,700
4,900
3,000
5,000
5,200
3,000
5,000
5,200
3,000
5,000
5,200

Imports from Dar es Salaam (Tanzania)
Rates in US$ per Container Size(CIF)
20 Foot (Light)
20 Foot (Heavy)
40 Foot
3,500
5,800
6,000
3,500
5,800
6,000
3,500
5,800
6,000
3,500
5,800
6,000

Exports to Dar es Salaam (Tanzania)
Rates in US$ per Container Size(CIF)

11

To:
LusakaNdola
Kitwe
Chingola

6.2

20 Foot (Light)
2,000
2,000
2,000
2,000

20 Foot (Heavy)
2,700
2,700
2,700
2,700

40 Foot
3,000
3,000
3,000
3,000

Haulage by Trucks with flat trailers
6.2.1.
To:
LusakaNdola
Kitwe
Chingola

6.2.2
From:
LusakaNdola
Kitwe
Chingola
6.2.3
To:
LusakaNdola
Kitwe
Chingola
6.2.4
From:
LusakaNdola
Kitwe
Chingola

6.2.5
To:
LusakaNdola
Kitwe
Chingola

Imports to Beira (Mozambique)Rates per tonne (CIF)
US$ 180
US$ 200
US$ 200
US$ 200

Exports to Beira (Mozambique)Rates per tonne (CIF)
US$ 120
US$ 150
US$ 150
US$ 150
Imports from Durban (South Africa)
Rates per tonne (CIF)
US$ 200
US$ 250
US$ 250
US$ 250
Exports to Durban (South Africa)
Rates per tonne (CIF)
US$ 170
US$ 185
US$ 185
US$ 185

Imports from Dar es Salaam (Tanzania)
Rates per tonne (CIF)
US$ 160
US$ 190
US$ 190
US$ 19012

6.2.6

Exports to Dar es Salaam (Tanzania)

To:
LusakaNdola
Kitwe
ChingolaRates per tonne (CIF)
US$ 150
US$ 160
US$ 160
US$ 160

Note: CIF means Costs Inclusive of Insurance and FreightSource: Manica Zambia Ltd
6.3. Rail Transport Rates

6.3.1.

Zambia Railways Authority

ITEM
Ores and Minerals
Coal
Coal

FROM
Copper belt
Victoria Falls bridge
Victoria Falls bridge

TO
Victoria Falls bridge
Copper belt
LusakaRATE(US $)46.50 per tonne
60.00 per tonne
40.00 per tonne

General Goods

Victoria Falls bridge

Lusaka38.00 per tonne

General Goods

LusakaVictoria Falls bridge

38.00 per tonne

General Goods

Victoria Falls bridge

Copper belt

65.00 per tonne

DieselVictoria Falls bridge

Kitwe

83.00 per tonne

Loaded Container

LusakaVictoria Falls bridge

1,400 per wagon

Loaded Container
Empty Container

LusakaLusakaKapiri
Victoria Falls bridge

700 per wagon
800 per wagon

Note: Rates depend on the volume of cargo and length of the service agreement among other things, and can be negotiated.

6.3.2.

Tanzania - Zambia Railway (TAZARA)

ITEM
CoppercobaltCoal
Petrol and Diesel
Fertilizer
Wheat
Cotton lint and lint
Maize
TobaccoCement clinker
Scrap metal (iron/steel)

FROM
Kapiri Mposhi
Kapiri Mposhi
Kapiri Mposhi
Dar-es-salaam
Dar-es-salaam
Dar-es-salaam
Dar-es-salaam
Dar-es-salaam
Kapiri Mposhi
Kapiri Mposhi
Kapiri MposhiTODar-es-salaam
Dar-es-salaam
Dar-es-salaam
Kapiri Mposhi
Kapiri Mposhi
Kapiri Mposhi
Kapiri Mposhi
Kapiri Mposhi
Dar-es-salaam
Dar-es-salaam
Dar-es-salaam

RATE PER TON (US $)
110
136
127
132
110
127
128
110
128
100
129

13

Timber
Loaded Containers: 20 and 40
footEmpty Containers: 20 and 40
footKapiri Mposhi

Dar-es-salaam

110

Dar-es-salaam

Kapiri Mposhi

4,000 per wagon

Kapiri Mposhi

Dar-es-salaam

2,000per wagon

6.3. Air Cargo Rates
Rates to Lusaka from:
Destination
Addis Ababa

Parcel / Package Size

Rates in US$ per Kg-45 Kg+45 Kg+100 Kg
Beijing-45 Kg+45 Kg+100 Kg
Brazil:-45 Kg+45 Kg+100 Kg
Dubai-45 Kg+45 Kg100 KgJohannesburg:-100 Kg-100 Kg+300 Kg+500 Kg+1,000 Kg
London:-100 Kg+100 Kg+500 Kg+1,000 Kg
Malaysia:-45 Kg+45 Kg+100 Kg
Nairobi-45 Kg+45 Kg+100 Kg
New Delhi:-45 Kg+45 Kg+100 Kg
New York:-45 Kg+45 Kg+100 Kg
Tokyo:-45 Kg+45 Kg+100 Kg
Source: National Airports Corporation (NAC) Limited, 2014
(British and South African Airlines)

80.21
1.78
1.61
5.68
5.68
5.53
40.0
2.61
2.22
3.18
3.03
2.98
2.10
2.10
1.40
1.25
0.60
2.42
2.09
1.87
1.78
4.59
4.37
4.28
1.32
1.26
1.15
4.46
4.25
4.17
40.0
3.47
3.17
4.59
4.37
4.28

14

15

6.4.

Courier Services Rates
Zones and Destinations
8

10

Zimbabwe (incl. Harare)

1

Kenya

2
Sudan

3
Germany4
Denmark

5
Senegal

Costa Rica

Netherlands (Antigua)

Tanzania

South Africa (incl. Jo'berg)

Botswana

AngolaLuxembourg

Czech Republic

Guyana

Benin

Iran

Mozambique

UgandaSeychelles

Romania

Croatia

LebanonVanuatu

Nicaragua

LesothoNamibia

Congo, Democratic Rep

Netherlands

Indonesia

Georgia

Guadeloupe

Swaziland

RwandaRéunion

PolandBahrain

Syria

St Christopher
Central African
Republic

Malawi

Mauritius

Spain

Bosnia Herzegovina

Armenia

St Lucia

Mongolia

BurundiSaudi Arabia

TurkeyParaguay

JordanHaiti

TuvaluEthiopia

Comoros

Slovakia

Ireland

Trinidad and Tobago

Kyrgyzstan

French Guiana

Madagascar

Egypt

SwedenUruguay

Philippines

PanamaKorea, Dem People's Rep

Nigeria

Liberia

CyprusVenezuela

Tajikistan

Sao Tomé and Principe

Ghana

Bangladesh

Brunei Darussalem

Barbados

Cameroon

Netherlands (Aruba)

Pakistan

NorwayLatviaPeru

GrenadaKiribati

GreeceSierra Leone

Lithuania

Turkmenistan

Kazakhstan

St Vincent

Cote D' Voire

PortugalSlovenia

Azerbaijan

New Caledonia

Japan

Mali

Yemen

Belarus

Ecuador

Dominica

China, People's Republic

Italy

Nepal

Bulgaria

Eritrea

Jamaica

French Polynesia

VaticanFranceMacedonia

Thailand

Papua-New Guinea

Pitcairn Island

Afghanistan

Maldives

Estonia

Chile

Cayman Islands

Falkland Islands

Guinea, Rep ofSingapore

Tunisia

Niger Republic

AnguillaVietnam

India

United Arab Emirates

Algeria

Oman

Gabon

Sri Lanka

Belgium

FinlandBurkina Faso

BahamasSwitzerland

Malaysia

Moldova

KuwaitSolomon Islands

GambiaArgentina

MoroccoBermudaMexicoYugoslavia

Faroe Islands

UkraineLao Peole's Dem Rep

New Zealand

Hungary

GreenlandIsraelChad

Djibouti

UK (incl. London)

BhutanAlbania

United States of America

Fiji

Austria

Iceland

Bolivia

BrazilGibraltar

MyanmarEquatorial Guinea

Congo

Qatar

Hong Kong

Antigua and Barbuda

Nauru

Libya

Colombia

BelizeMacao

Korea, Rep of (South)

CanadaCambodia

Uzbekistan

Martinique

Russian Federation

6

7

GuatemalaDominican RepublicSurinameTogo

Mauritania

Cuba

Australia

El Salvador

Guinea-Bissau

HondurasCape Verde

Tonga

SerbiaMontnegro26.4.1TARIFFS - INTERNATIONAL (Documents ZMW)

ZONES

1

2

3

4

5

6

7

8

10

Kg

ZMW

ZMW

ZMW

ZMW

ZMW

ZMW

ZMW

ZMW

ZMW

0.25

118.00132.50147.10184.70189.10

192.00194.90199.20140.000.50

147.00161.50176.10220.30227.50231.20236.20242.00182.801.00

234.00241.30248.50261.60268.70274.70281.90289.90257.001.50

266.70279.10285.50300.70310.90318.20327.60337.70321.502.00

299.30310.90322.50339.90352.20361.70373.20385.60386.002.50

331.90345.70359.50379.00393.60405.20418.90433.40450.503.00

364.50380.50396.50418.20434.90448.70464.60481.30485.803.50

397.20415.30433.50457.30476.20492.20510.30529.10521.204.00

429.80450.10470.50496.50517.50535.70556.00577.00556.604.50

462.40484.90507.50535.60558.90579.20601.60624.80591.905.00

495.00519.70544.50574.80600.20622.70647.30672.70627.305.50

527.70554.50581.50613.90641.50666.20693.00720.50653.106.00

560.30589.30618.50653.10682.80709.70738.60768.40678.806.50

592.90624.10655.50692.20724.20753.20784.30816.20704.507.00

625.50658.90692.50731.40765.50796.70830.00864.10730.307.50

658.20693.70729.50770.50806.80840.20875.70911.90756.008.00

690.80728.50766.50809.70848.10883.70921.30959.80781.708.50

723.40763.30803.50848.80889.50927.20967.001,007.60

807.509.00

756.00798.10840.50888.00930.80970.701,012.70

1,055.50

833.209.50

788.70832.90877.50927.10972.101,014.20

1,058.40

1,103.30

859.0010.00

821.30867.70914.50966.301,013.40

1,057.70

1,104.00

1,151.20

884.7010.50

853.90902.50951.501,005.40

1,054.80

1,101.20

1,149.70

1,199.00

902.2011.00

886.50937.30988.501,044.60

1,096.10

1,144.70

1,195.40

1,246.90

919.7011.50

919.20972.101,025.50

1,083.70

1,137.40

1,188.20

1,241.10

1,294.70

937.2012.00

951.801,006.90

1,062.50

1,122.90

1,178.70

1,231.70

1,286.70

1,342.60

954.7012.50

984.401,041.70

1,099.00

1,162.00

1,220.10

1,275.20

1,332.40

1,390.40

972.2013.00

1,017.00

1,076.50

1,135.90

1,201.20

1,261.40

1,318.70

1,378.10

1,438.30

989.7013.50

1,050.00

1,120.50

1,190.90

1,256.20

1,327.40

1,384.70

1,444.10

1,504.30

1,007.20

14.00

1,083.00

1,164.50

1,245.90

1,311.20

1,393.40

1,450.70

1,510.10

1,570.30

1,024.70

14.501,116.00

1,208.50

1,300.90

1,366.20

1,459.40

1,516.70

1,576.10

1,636.30

1,042.20

15.00

1,149.00

1,252.50

1,355.90

1,421.20

1,525.40

1,582.70

1,642.10

1,702.30

1,059.70

15.50

1,182.00

1,296.50

1,410.90

1,476.20

1,591.40

1,648.70

1,708.10

1,768.30

1,077.20

16.00

1,215.00

1,340.50

1,465.90

1,531.20

1,657.40

1,714.70

1,774.10

1,834.30

1,094.70

16.50

1,248.00

1,384.50

1,520.90

1,586.20

1,723.40

1,780.70

1,840.10

1,900.30

1,112.20

17.00

1,281.00

1,428.50

1,575.90

1,641.20

1,789.40

1,846.70

1,906.10

1,966.30

1,129.70

17.50

1,314.00

1,472.50

1,630.90

1,696.20

1,855.40

1,912.70

1,972.10

2,032.30

1,147.20

18.00

1,347.00

1,516.50

1,685.90

1,751.20

1,921.40

1,978.70

2,038.10

2,098.30

1,164.70

18.50

1,380.00

1,560.50

1,740.90

1,806.20

1,987.40

2,044.70

2,104.10

2,164.30

1,182.20

19.00

1,413.00

1,604.50

1,795.90

1,861.20

2,053.40

2,110.70

2,170.10

2,230.30

1,199.70

19.50

1,446.00

1,648.50

1,850.90

1,916.20

2,119.40

2,176.70

2,236.10

2,296.30

1,217.20

20.00

1,479.00

1,692.50

1,905.90

1,971.20

2,185.40

2,242.70

2,302.10

2,362.30

1,234.70

20.50

1,512.00

1,736.50

1,960.90

2,026.20

2,251.40

2,308.70

2,368.10

2,428.30

1,253.10

21.00

1,545.00

1,780.50

2,015.90

2,081.20

2,317.40

2,374.70

2,434.10

2,494.30

1,271.40

21.50

1,578.00

1,824.50

2,070.90

2,136.20

2,383.40

2,440.70

2,500.10

2,560.30

1,289.70

22.00

1,611.00

1,868.50

2,125.90

2,191.20

2,449.40

2,506.70

2,566.10

2,626.30

1,308.00

22.50

1,644.00

1,912.50

2,180.90

2,246.20

2,515.40

2,572.70

2,632.10

2,692.30

1,326.30

23.00

1,677.00

1,956.50

2,235.90

2,301.20

2,581.40

2,638.70

2,698.10

2,758.30

1,344.60

23.50

1,710.00

2,000.50

2,290.90

2,356.20

2,647.40

2,704.70

2,764.10

2,824.30

1,362.90

24.00

1,743.00

2,044.50

2,345.90

2,411.20

2,713.40

2,770.70

2,830.10

2,890.30

1,381.20

24.50

1,776.00

2,088.50

2,400.90

2,466.20

2,779.40

2,836.70

2,896.10

2,956.30

1,399.50

25.00

1,809.00

2,132.50

2,455.90

2,521.20

2,845.40

2,902.70

2,962.10

3,022.30

1,417.80

25.50

1,842.00

2,176.50

2,510.90

2,576.20

2,911.40

2,968.70

3,028.10

3,088.30

1,436.10

26.00

1,875.00

2,220.50

2,565.90

2,631.20

2,977.40

3,034.70

3,094.10

3,154.30

1,454.40

26.50

1,908.00

2,264.50

2,620.90

2,686.20

3,043.40

3,100.70

3,160.10

3,220.30

1,472.70

27.00

1,941.00

2,308.50

2,675.90

2,741.20

3,109.40

3,166.70

3,226.10

3,286.30

1,491.00

27.50

1,974.00

2,352.50

2,730.90

2,796.20

3,175.40

3,232.70

3,292.10

3,352.30

1,509.30

28.00

2,007.00

2,396.50

2,785.90

2,851.20

3,241.40

3,298.70

3,358.10

3,418.30

1,527.60

28.50

2,040.00

2,440.50

2,840.90

2,906.20

3,307.40

3,364.70

3,424.10

3,484.30

1,545.90

29.00
29.50

2,073.00
2,106.00

2,484.50
2,528.50

2,895.90
2,950.90

2,961.20
3,016.20

3,373.40
3,439.40

3,430.70
3,496.70

3,490.10

3,550.30
3,616.30

1,564.20

2

3,556.10
30.00
For eachadditional
500g add:

1,582.50

2,139.00

2,572.50

3,005.90

3,071.20

3,505.40

3,562.70

3,622.10

3,682.30

33.00

44.00

55.00

55.00

66.00

66.00

66.00

66.00

1,600.80

Available up to 300 kg shipment weight

7.0. LABOUR
Labour in Zambia is governed by the Minimum Wages and Conditions of Employment Act as follows;
7.1 Working Conditions

There are normally two categories of employees namely the unionized and nonunionized (management) staff. Conditions of service for non-unionizedemployees are normally fixed by top management, while those for unionizedemployees are negotiated through collective bargain/ agreement

7.2 Basic Salaries, Wages
and Allowances

Allowances, which are commonly added to the basic salary, include: Housing,Transport, Education and Health cover, Water, Electricity, Holiday travel(usually for senior management staff). All allowances are taxable at the samerate as the basic salary. Other non-cash benefits may include:
Transport to and from work
Subsidized meals in staff canteen
Sporting and recreation facilities

7.3 Pensions and Life
Insurance

Membership of a pension scheme may be a condition of employment and mostemployers maintain a pension scheme for their employees with the National
Pensions Scheme Authority (NAPSA). Employers may establish or join otherpension schemes under the Pension Scheme Regulation Act

7.4 Medical Coverage andMaternity Benefits

Grant an employee full pay should illness make the employee unable to work,
subject to production of a certificate from a registered physician. The
maximum period for which such benefit may be given is three months at fullpay, followed by three months at half pay.

7.5 Housing

7.6 Working Hours

7.7 Paid Holidays

Some employers provide health and medical coverage through membership toprivate clinics to which the employee and employer contribute equally. The
Act also requires that maternity leave, for female employees, be paid up to 90
days provided such female employees have worked for a minimum of twentyfour months with their employers.
The Employment Act requires employers to provide to one of the following:
Housing or housing allowance in lieu thereofHouse loan or advance towards purchase or construction of house
Guarantee facility for a mortgage
The normal working hours is 40 hours per week for office workers and 45
hours per week for factory workers. Overtime work should be paid at one andhalf times the normal rate and twice the normal rate on weekends and public
holidays.
Grant paid leave of absence of not less than 24 days annually. It is, however, anormal practice for employers to provide employees with more leave days thanthat prescribed in the Act depending on the rank and nature of the job.

3

7.8 Special Leave

7.9 Termination of
Employment

Employee is entitled to7 days paid leave on the death of an employee’s spouse,child, mother or father. The Act also obliges the employer to provide for afuneral grant for a standard coffin, cash and food in the event of death of an
employee, spouse registered child or dependant of the employee.
A contract of employment may be terminated under the Zambian law through:Resignation or Dismissal, Normal retirement or medical discharge, Expiry ofcontract, Redundancy, Death.

7.10.

Zambian Public Holidays

12th March
EasterEaster
1st May
8st May
25th May
1st Monday in July
1st Tuesday in July
1st Monday in August
24th October

7.11

Youth Day
Good Friday
Easter Monday
Labour Day
Women’s International Day
Africa Freedom Day
Heroes Day
Unity Day
Farmers Day
Independence Day

25th December

Christmas Day

Indicative Monthly Salaries

7.11.1 Salaries of Executives
The figures indicated below basically give an average indication of salaries mainly in larger organizations.
Having derived the bulk of the information from recruitment agencies, these salaries vary and are also
highly negotiable in which cases could be much lower while in other cases much higher depending on thequalification and experience of the individual being offered the position.
Salaries of Executives
Position:
General Manager
Plant/Factory Manager
Company Secretary
Financial Controller
Operations Manager
Human resource Manager
Quality Assurance/Control Manager
Business Development/ Manager
Purchasing Manager
Production/Manufacturing Manager
Admin/HR/Finance Manager
Training Manager
Marketing Manager
Systems Analyst/Programmer
Finance/Accounts Manager
Mechanical Engineer
Exec. Secretary/P.A
Electrical/Electronic Engineer
Marketing Executive

MINIMUM
ZMW
US$
20,0004,000
20,0004,000
15,0003,000
20,0004,000
15,0003,000
15,0003,000
15,0003,000
10,0002,000
10,0002,000
15,0003,000
20,0004,000
10,0002,000
10,0002,000
10,0002,000
10,0002,000
10,000
2,000
5,000
1,000
15,000
3,000
8,000
1,600

MAXIMUM
ZMW
US$
50,00010,00035,0007,000
30,0006,000
30,0006,000
25,0005,000
25,0005,000
25,0005,000
15,0003,000
15,0003,000
25,0005,000
30,0006,000
15,0003,000
15,0003,000
15,0003,000
15,0003,000
20,000
4,000
8,000
1,600
20,0004,000
12,0002,400

4Quality Assurance/Control Executive
IT Executive

8,000
5,000

1,600
1,000

12,00010,000

2,400
2,000

7.11.2 Salaries of Non- Executives
Position:
Secretary
IT Supervisor
Production Supervisor
ForemanService/Maintenance Technician
Quality Control/Assurance Supervisor
Storekeeper/Warehousemen
Electrician
Operator(Semi-Skilled)
Wireman/Welder
Accounts Clerk
General Clerk
Receptionist/Telephone Operator
Laboratory Assistant/Technician
Computer Operator/Data Entry Clerk
Lorry/Truck/Van Driver
Security Guard
Production Operator(Unskilled)

7.11.3
Employee’s Total
Monthly Earnings
ZMW
US$
100.0020
1,250.00
250
2,515.00
503
5,098.00
1,019
8,800.00
1,760
9,829.64
1,966
10,000.00
2,000
10,672.50
2,134
and above

MINIMUM
ZMK
US$
3,500
700
5,000
1,000
8,000
1,600
6,000
1,200
4,000
800
5,000
1,000
3,500
700
3,500
700
2,500
500
2,500
500
3,500
700
1,500
300
1,500
300
3,500
700
2,000
400
1,500
300
1,000
200
1,500
300

MAXIMUM
ZMK
US$
5,000
1,000
10,0002,000
12,000
2,400
8,000
1,600
8,000
1,600
10,000
2,000
6,000
1,200
6,000
1,200
3,500
700
3,500
700
4,000
800
2,000
400
2,500
500
5,000
1,000
3,000
600
2,500
500
1,500
300
2,000
400

National Pension Scheme Authority Rates
Employee’s Share ofContribution (5%)
ZMW
US$
5.00
1
62.50
13
125.7525
254.9051440.0088491. 5098
500.00100533.62
107

Employer’s Share ofContribution (5%)
ZMW
US$
5.00
1
62.50
13
125.7525
254.9051440.0088491. 5098
500.00100533.62
107

Total
Contribution
ZMW
US$
10.00
2
125.0026251.5050509.79102880.00136982.98196
1,000.00
200
1,067.42
214

The Employee and Employer each contribute 5 percent of the Employee’s salary towards the scheme.

58.0. INSURANCE
Insurance costs vary according to policy undertaken. Types of insurance costs in Zambia include;
Type of Insurance
HealthTravelGeneralRates
20 % management fee of insured premium
20 % to 30% management fee of insured premium
Domestic: 2 % to 7 % of insured value of asset,
Commercial: 5 % to 12% of insured value of asset

9.0. OTHER PROFESSIONAL SERVICES
Type of Service

Rates

Legal Fees

Varies according to number of years spent at the Bar by Legal
Practioner. Ranging from $ 50 to US$ 200 an hour

Audit Fees

Varies according to size and toe of business audited.
For example for a large multinational manufacturing company
with multiple product lines and a network of branch offices is
between the fee range is US$ 30,000 to US$ 50,000

10.0. LIVING IN ZAMBIA
Hotel accommodation is readily available in Zambia at different rates depending on location and room
specifications. Furthermore furnished as well as unfurnished apartments are avaibale for short or long term lease in
all major cities and towns in the country. Health services, international and local schools, transport serivices byroad and air, and dometsic workers are also readily avaibale in Zambia.
10.1.

Rental Rates for Furnished Apartments (US$)

Location
LusakaKitwe
Ndola
Livingstone

One bedroom
House
1,500
1,200
1,000
1,000

Two bedroom Three bedroom
House
House
2,300
3,000
1,800
2,500
1,500
2,300
2,000
2,500

House in complex withsecurity
3,500 to 5,500
3,000 to 5,000
3,000 to 5,000
3,000 to 5,000

6

10.2.

Hotel Rates

Location
Lusaka5-Star Hotel
4-Star Hotel
3-Star Hotel
Lodge or Guest House

Single (US$) per Night

Double (US$ per Night)

195
160
175
60

225
185
195
80

Livingstone
5-Star Hotel
4-Star Hotel
3-Star Hotel
Lodge and Guest House

250
175
160
50

300
193
180
60

Kitwe
3-Star Hotel
Lodge

136
40

156
50

All the above rates include 10% Service Charge and 16% VAT.
10.3. International School Fees
The average fees for international schools are indicated in the table below.
Other schools such as private local schools and government schools are much cheaper but syllabuses varyfrom the international schools.
School Section

Details

Infant and Toddler(1 year old)
Early Learning Centre(Minimum Age 2)

Registration(one off payment, non-refundable)
Tuition Per Term
Registration (one off payment, non-refundable)
Enrolment(one off payment, non-refundable)
Tuition Per Term
Admission Assessment (one off payment)
Registration(one off payment, non-refundable)
Enrolment(one off payment, non-refundable)
Book Deposit(refunded on departure)
Tuition Per Term
Admission Assessment (one off payment)
Registration(one off payment, non-refundable)
Enrolment (one off payment, non-refundable)
Book Deposit(refunded on departure)
Tuition Per Term
Admission Assessment (one off payment)
Registration(one off payment, non-refundable)
Enrolment(one off payment, non-refundable)
Book Deposit(refunded on departure)
Tuition Per Term

Reception(Minimum Age 4)

Primary School (Year 1
to Year 6)(Minimum Age 5-10)

Secondary School (Year
7 to 11)(Minimum Age 11-15)

US$ per
Term
200
500
200
500
1,200
50
200
500
500
2,200
50
200
1,750
500
2,900
50
200
1,750
500
3,100

10.4. Health Care

7

Health care services costs vary. The costs indicated below are for services provided by the private
hospitals. Costs from public/government hospitals and clinics are however cheaper.
Details
General Consultation
Specialist Consultation

Unit
Per Visit
Per Visit

Price (US$)
20
30Emergency Specialist Consultation
Admission
Per Day
Nursing Care
Per ShiftDoctor’s RoundPer Shift
Under 5 Clinic
Per Visit
First Ante-Natal
Ante-Natal
Per Visit
Postnatal
Per Visit
Physiotherapy
Per Session
Dressing
Per Visit
Stitch Removal
OxygenPer Hour
ECG
Per Person
Ultrasound
Per Person
Emergency Ultrasound
Per Person
Emergency Echo-Cardiograph
Per Person
CT ScanPer Person
MRI
Per Person
X-ray
Per Person
Cost of Ambulances Services:
Road Ambulances
Per Hour
Medicals
Traveling, Insurance, Pre Employment Per Person
Food Handlers
Per Person

By Midwife
By Gynecologist

10.5.

200
6
10
6
28
9
9
20
6
6
10
16
16
30
50
350
600
13
100
60
18

Delivery
Per Person
Per Person

190
270

Passenger / Personal Transport Charges

Car rental charges – per day
With driver
Self drive

Local
US$ 50
US$ 100

Inter city travel by Coach (bus) from Lusaka to:
Kitwe
Ndola
Livingstone

Taxi and Mini bus transport within town

Inter city
US$ 80
US$ 150

Mini Bus
US$ 18
US$ 16
US$ 24

Taxi

Mini Bus

8

Town to Airport (20 Km):
Shortest Distance (Radius of 10 Km):10.6

US$ 60
US$ 4

Domestic Airfares

Route via Lusaka to:
Livingstone
Ndola
Solwezi

10.7.

US$ 0.8(Return) US$
490
360
580

Domestic Helpers’ Wages

Category

Per Month
Minimum (K)Servant, Maid (Full Time)
Driver
K1000

700
1000

Maximum (K)
1500
2000

9

11.0.

APPENDIX 1
SECTOR LICENCES AND PERMIT FEES

LICENCE / PERMIT
11.1. Certificate of Registration(CoR)

LICENCING
AUTHORITY
ZambiaDevelopment
Agency (ZDA)

11.2. Environmental Impact
Assessment

ZambiaEnvironmental
Management
Authority

FEE
Kr1,280 ($ 206) plus VAT for CoR processing)
Kr7,670 ($ 1,237) plus VAT for the Certificate
Environmental Impact Statement Reveiew fees are
related to project costs as follows;
Kr 8,667 ($ 1,398) for projects costing less than
$ 100,000
Kr 43,333 ($ 6,989) for projects costing between$ 100,000 to $ 500,000
Kr 108,332 ($ 17,472) for projects costing $500,000 to $ 1 million
Kr 216,665 ($34,946) for projects costing $ 1
million to $ 10 million
Kr 433,330 ($ 69,892) for projects costing $ 10
million to $50 million
Kr 649,995 (US$104,838) for projects costing $50 million and above

Ministry of Tourism and ArtsType
11.3. Tourism Enterprise Authorisation
11.4. Tourism Enterprise Licence

Description of Fee
Tour Operations including all
adventure activities
Amusement and Theme Parks
Air Charter
Car Hire
Safari Outfitters/ Hunting
Operators
Boart HireHouse Boart
Convention/ ConferenceCentreDiscitheque/ Night Club
Restaurant with more thanFive (5) variety of menues
Café
Restaurant with less than Five(5) menus and offering very
basic food like (Nshima andChicken) especially in rural
setting

Fee Units
5,000

KwachaAmount180
900

10,00010,00010,00010,000

180
180
180
180

1,800
1,800
1,800
1,800

10,00010,00010,000

180
180
180

1,800
1,800
1,800

10,00010,000

180
180

1,800
1,800

10,000
3,000

180
180

1,800
540

1,000

180

180

10

Community Camp

1,000

180

180

11.5. Hotel/ Accomodation

5 Star Establishments (perroom/site/bed

120

180

21.6

11.6. Establishment Licence

4 Star Establishments (perroom/site/bed

110

180

19.8

3 Star Establishments (perroom/site/bed

100

180

18

2 Star Establishments (perroom/site/bed

90

180

16.2

1 Star Establishments (perroom/site/bed
Un-graded Establishments
5 Star Establishments
4 Star Establishments
3 Star Establishments
2 Star Establishments
1 Star Establishments
Un-graded Establishments

80
70
2,500
2,250
2,000
1,750
1,500
1,250

180
180
180
180
180
180
180
180

14.4
12.6
450
405
360
315
270
225

11.7.0 Hotel/ Accomodation
11.7.1 Establishment Managers
11.7.2 Registration Certificate

11.7. Forest Concession Licence

11.8. Title Deed

Department of Forest
Forestry
Kr500 ($100) - Commitment Fee upon Licence
Department
approval
Timber Species range from Kr81 ($16.20)Kr135 ($27.00) per Cubic Metre
Poles between 14cm -30 cm butt diameter range
from Kr5.40 ($1.08)- Kr10.80 ($ 2.16)
Bamboos- Kr3.60 ($0.72)
Fees For Services- Site for Sawmills- Kr72 ($ 14.20) 400 per
hectare per year
- Timber Depots and logging Camps- Kr72($14.20) per hectare per year
Lands Dept

Kr150

11

12

11.9. Mining Licences Permits
LICENCETYPE

VALIDITYPERIOD
(Max)

MAX
AREA

RENEWAL

1.0 LARGE-SCALE MINING OPERATIONS PART II
1.1 Prospecting
2 Years
100,000
Yes, not later thanLicence (ha)ha
90 days, max. 2
years per renewal
with 50% area
reduction, 7 years
max tenure.
1.2 Large Scale
Mining Licence(ha)
1.3 Large Scale
Gemstone Licence(ha)

25 Years

10 years

2.3 Small Scale
Gemstone Licence(ha)

10 years

11 years

Licence Fee
ZMWAREA CHARGES (ZMW/ ha/ year

Year 1
All minerals
exceptgemstones

Year 2

Year 3

Year 4

Year 5

Year 6

Yea
r7

0.72

2.16

2.16

2.88

2.88

3.96

1,800.00
0.72

Minimum Expenditure (ZMW/ha/year
7.2

7.2

21.6

21.6

28.8

28.8

39.6
10.0
8

25,000 ha

Yes, not later than
1 year, max 25
years per renewal

All minerals
exceptgemstones

28,800.00

10.08

10.08

10.08

10.08

10.08

10.08

25,000 ha

Yes, not later than
1 year max, 10
years per renewal

Gemstones

28,800.00

36

36

36

36

36

36

Year 2

Year 30.36

0.9

2.0 SMALL-SCALE MINING OPERATIONS PART III
2.1 Prospecting
5 years
10,000 ha
NoPermit (ha)2.2 Small Scale
Mining Licence(ha)

MINERALSAPPLICABLE

Year 1
All minerals
exceptgemstones

540

0.36

Year 4

Year 50.9

1.44Year 6

36
Year
7

N/A

N/A

Minimum Expenditure (ZMW/ha/year

400 ha(4km2)

Yes, not later than
60 days max. 10
years per renewal

All minerals
exceptgemstones

2,700.00

5.04

5.04

5.04

5.04

5.04

5.04

5.04

400 haYes, not later than
60 days max. 10
years per renewal

Gemstones

2,700.00

9

9

9

9

9

9

9

6.68 haYes, 60 days,
max. 2 years per
renewalAll minerals

540

2.52

2.52

3.0 ARTISANAL MINING IV
3.1 Artisan's
Mining Right (ha)2 years

N/A

N/A

N/A

N/A

N/A

4 .0 OTHERS-NON MINING

13

4.1 Mineral
Processing
Licence
4.2 Transfer(LPL,LML,MPL,
LGML)
4.3 Transfer Fee(SML, SPP &GML)
4.4 Spartial
Alteration of LPL,
LML, LGML.
4.5Spartial
Alteration of SPP,
SML, SGML.
4.6 Spartial
Alteration of
Artisan Mining
Right

15 Years(25 years)

Yes, not later than
90 days max. 15
years per renewal

All minerals
exceptgemstones

28,800.00
Transfer of Control of holder company (By shares)

28,800.00

Licence Type

ZMW

2,700.00

LPL, LML, LGML, MPL

28,800.00

SML, SPP, GML
LPL-Large Scale Prospecting
Licence LML-Large Scale
Mining Licence
LSGLLarge Scale Gemstone Licence
SPP-Small Scale Prospecting
Licence SML-Small Scale
Mining Licence

2,700.00
GL-Gemstone Licence
AMR-Artisan Mining Right
MPL-Mineral Processing Licence
Note: Mininmum Expenditure/
hectre/ Annum applies to LPL
only

540

450
Note: Initial fees for all Mining
and Non-Mining Rights applies for
Renewal90

1411.10. Banking Licence
Bank of Zambia

Banks:
Kr 9,000 application fee for Banks
Kr 4,500 Annual renewal
Non-Banking Financial Institutions
Kr 5,400 Application fees
Kr 2,700 Annual renewal

Bureau de Change
Kr 5,400 Application fee
Kr 10,800 Annual renewal
All fees are Non-refundable
11.11. Aircraft Licences

Department ofCivil Aviation

Kr430 ($ 86) for Air Traffic Management
Licences
Kr 240 ($ 48) per year for Aerodrome
Kr 400 ($ 80) – Certificate Of Airworthiness
Kr 200 ($40) – Permit to Fly
Kr 150 ($ 30) per year for Radio Licences
Kr320 –Kr500 ($ 64- US$100) per year per pilot
for Pilots’ Licences

11.12. Road Service Licence
Roads Traffic And
Safety Agency

Per Vehicle:
Kr 130.14 ($ 21) for Registration Book
Kr 28.08 (U$ 4.5) for Physical Examination
Road license - depends on the weight of vehicle
Kr 43.20($ 7.0) for International Driving Permit
Kr 14.04($ 2.3) Transfer of Motor Vehicles
licence

EnergyRegulations Board

Kr 50 ($ 10) for Application Form
0.1 percent of project cost for application fees
0.7 percent of monthly returns for licence fees

11.13. Energy License

11.14. Operating an Educational Institution

Ministry of
Education,
Science,
Vocational and
Early Education

Kr 500 ($ 100) to register Basic School, renewal
is K 400 ($ 80) per year
Kr 750 ($ 150) to register High School, renewalis K600 ($ 120) per year
Kr 1,500 ($ 300) to register College, renewal is
Kr 1,250 ($ 250) per year
Kr3,500 ( $ 700) to register University Colleges,
renewal is K2,500 ($ 500) per year
Kr5,000 ( $ 1000) to register Universities,
renewal is Kr3,500 ($ 700) per year15

11.15. Trading Licences
Type of Business/ Trading Licence
1 Trading (Wholesale) Business2 Trading (Retail) Consumables/ groceries business
3 Retail-merchants non-consumables
4 Trading (Retail) chain stores and supermarkets
5 Manufacturing
6 Whoelesale groceries (Food)
7 Agents: Consumables
8 Agents: Non -consumables
9 Trading Retail Automobile
10 Commercial Traders
11 Theatres Cinematography
12 Filling Stations
13 Professional Occupations
14 Scrap Metal Dealers
15 Car Wash
16 Hospitality
17 Commercial Banks
18 Microfinance and Money Lenders
Source: Lusaka City Council

Fee
1,500
600
1,000
3,000
1,500
1,200
600
1,000
5,000
500
1,500
2,000
1,000
3,200
720
2,700
5,400
3,600

11.16. Operating a Medical Centre
PRACTIONERS
1Registration(a) Provisional Registration
i. Diploma and Certificate Holders
ii. Degree Holders
Temporal Registration
i. Diploma and Certificate Holders
ii. Degree Holders

ZAMBIAN KWACHA
ZambianNon- Zambian
250
360

500
1020

250
360

500
1020

250
360

500
1020

600

1300

220

500

(b)

(c)

Registration for a Limited Period
i. Diploma and Certificate Holders
ii. Degree Holders(d)Specialist Registration

2

Annual Renewal Practicing Certificatesi. Diploma and Certificate Holders

16

ii. Degree Holdersiii. Specialists

360
580

780
1300

3

Restoration of Name on Register

1550

5400

4

Application for Duplicate Certificate

460

1130

5

Application for Certificate of Status
i. Certificate of Good Standing

1100

1860

Certificate of Good Standing (10 years and above onii. full Register)

740

1240

6

Inspection of Register

250

250

7

Issue of Certified Copy of extract from Register

740

1240

200

200

5520
2930

8040
4240

Annual Renewal of Licence Fees
i. Private Hospitalii. Clinics

4660
2540

6520
3920

Acreditation of Health Services
i. Private Hospitalii. Clinics

675
450

1350
650

500

500

6160
4160

10820
6820

Approval Fee for Programmes
i. University

6200

8200

ii. College or Trainingb Centre

4200

6200

Health Facilities
1
Application Fees
2
Licence Fees
i. Private Hospitalii. Clinics
3

4

Training Institutions
1
Application Form for Approval
2
Assessment Fees
i. University
ii. College or Trainingb Centre

317Source: Health Practitioners Council of Zambia
11.17

Telecommunication Licence

Individual
1. Individual Network Licencea. Mobile Cellular-K800,000 (15years)
b. Fixed Internet-K105,000
c. Network Services/ Carrier of carrierK800,000(2% on AGR*)(15 years)

2. Individual Service Licencea. Mobile Cellular-K2,133,333 +vat(3%on AGR*)(15 years)
b. International Voice-K1,866,666.6+VAT(3% on AGR)(15 years)c. Fixed Service-K533,333.4 +VAT(25years)(3% on AGR)

Application Fee-K11,111.2 +VAT (Network)
Class
1. Class Network Licencea. Wireless Internet-K55,555.6 +VAT (5years)(2% on AGR*)
b. Public Data-K55,555.6 +(5 years)(2%on AGR*)

2. Class Service Licencea. Internet Service (ISP)-K55,555.6+VAT(3% on Annual Gross Revenues)(5years)
Application Fee-K3,000.00 +VAT

c. Public Payphone-K55,555.6 +(5years)(2% on AGR*)

b. Public Payphone-K55,555.6 +VAT(3% on
Annual Gross Revenues)(5 years)
Application Fee-K3,000.00 +VAT

d. Private Network-K111,111.23 +VAT
(1 year)Application Fee – K11,111.2 +VAT (Network)
AGR-Annual Gross Revenues*

c. Value Added Services-K11,111.2 +VAT
Application Fee K1,111.2 +VAT (1 year)

11.18 Radio Spectrum Licence Fees

Spectrum band

Band limits

Fee Structure
Fee mode

Miscellaneous
Application
Processing Fee
Duplicate licence
Licence to posses
Standard Frequency
Class Licences
Radio location
Citizen Band
Cordless Telephone
up to 200MTS

Unit fee-

Per Application

Kr40 ($6.5)-

Per issue
Per licence
Per transmitter (station)

Kr40 ($6.5)
Kr40 ($6.5)
Kr40 ($6.5)

27MHz
-

Per transmitter (station)
Per transmitter (station)
Per telephone

Kr50 ($8.1)
Kr30 ($4.8)
Kr37. ($6.0)
18

Radio Model licence
AeronauticalCommercial Licence-

Per transmitter (station)
Per channel per
All
Aeronautical broadcasting area

bands
Aeronautical Non- Allcommercial Licence Aeronauticalbands
Aircraft licenceAll
Aeronauticalbands
Amateur licence
All Amateur
bands
Broadcasting
FM/SW/MW Sound 87.5 to108MHzBroadcasting

TV Broadcasting - 174 to
238MHzTerrestrial

Per channel per
broadcasting area

Kr500 ($81)

Per Aircraft

Kr250 ($40)

Per certificate

Kr62.5 ($10.1)

Per transmitter (station)

Lusaka,Copperbelt
andLivingstone broadcasting areas:
Kr3, 000 ($484)
Others: Kr1, 000 ($161.3)
Lusaka,Copperbelt
andLivingstone broadcasting areas:
Kr6, 000 ($967.7)
Others: Kr2, 500 ($403.2)

Per transmitter (station)

246 to254MHz
470 to806MHz2-Way Radios
Land Mobile bands

Land Mobile bands

Kr40 ($605)
Kr1,000 ($161)

0.009 to30MHz

Per
channelbroadcasting areaperStandard
HF
sharedchannel: Kr500 ($100) per
channel.
Standard HF exclusive
channel: Kr1, 000 ($200)
per channel.
Specialchannels(Emergency
channel,common use channels):Free.

138 to174MHz
230 to235MHz335.4 to399MHz
406 to430MHz
440 to450MHzPer
channelbroadcasting areaperStandard(simplex)channel: Kr500 ($81) per
channel per broadcastingarea.
Specialchannels(Emergency
channel,commonuse
farmers
channels): Free.

19

Maritime bands

All maritime Per
channelbands
broadcasting area

Cross Border

Cross-borderchannels-Commercial(Community)
Repeater
Paging Commercial Licence
138 toPaging bands

174MHz
230 to235MHz335.4 to399MHz
406 to430MHz
440 to450MHzNational Cellular
Mobile/Broadband
Systems
GSM Bands

806 to880MHz
880 to960MHz1710 to
1880MHz
1900 to
2200MHz

2.1GHz band
(3G Spectrum)
Note: This fee shallnot apply to initial
3G
spectrum
licencesbuttoannuallicencerenewal fees
3G initial spectrum 1900 to
2200Mhzlicence fee
2500 to
2.3GHz band

2690MHz

2.5GHz band2500 to2690MHz

3.3GHz band

3400 to3600MHzper

Per licenceStandard(simplex)channel: Kr500 ($81) per
channel per broadcastingarea.
Specialchannels(Emergency
channel,common use maritime
channel): Free.
Kr1,000 ($161)

Per licence

Kr2,500 ($403.2)

Per licence

Kr10,000 ($1,613)

Perchannelbroadcasting areaperStandard(simplex)channel: Kr500 ($81) per
channel per broadcastingarea.
Special channels (e.g.
Emergency channel): Free.

Per 200KHz

Kr28,000 ($4,516)

Per 200KHz

Kr28,000 ($4,516)

Per 200KHz

Kr28,000 ($4,516)

Per licenceKr2,160,000 ($348,387)Spectrum Fee Formula(i.e. Per 1MHz perprovince)
Spectrum Fee Formula(i.e. Per 1MHz perprovince)
Spectrum Fee Formula(i.e. Per 1MHz per

Kr2, 500 ($403.2)
Kr2, 500 ($403.2)
Kr2, 500 ($403.2)
20

3.5GHz band

3400 to3600MHz

5.4GHz band

5470 to5720MHz

10.5GHz band

10.15 to10.65GHz

Transmission links
Microwave
link 1.350 to
1.400GHz
bands

province)
Spectrum Fee Formula(i.e. Per 1MHz perprovince)
Spectrum Fee Formula(i.e. Per 1MHz perprovince)
Spectrum Fee Formula(i.e. Per 1MHz perprovince)

Kr2, 500 ($403.2)
Kr2, 500 ($403.2)
Kr2, 500($403.2)

Per transmitter

Kr2,500 ($403.2)

Per transmitter

Free

5.925 to8.500GHz
10.70 to12.50GHz
12.75 to13.25GHz
14.50 to15.35GHz
17.30 to19.70GHz
22.00 to24.00GHz

ISM bands
Commonbands 2.400 to(mainly for Wireless 2.500GHz
5.725 tonetworks)5.925GHz

Satellite (VSAT)All Satellite bands

Per transmitter
Cross Border: Kr23, 400 ($3,774)(dependant on the station Domestic Urban: K2,500 ($403.2)
type)
Domestic rural: K1, 000 ($161.3)

Radio Determination: Free
Satellite based devices: K250($40.3)
Satellite News Gathering: K250($40.3)

Inspections
Installations-

Per site inspection

Kr2,500 ($403.2)

Equipment repairs workshop
Installations
and Equipment repairs
workshop

Per site inspection

Kr2,500 ($403.2)

Per site inspection

Kr2,500 ($403.2)

21

Certificates
Installations
and Repairs licenceRadio
Telephone Operators Restrictedcertificate(Landmobile)
Radio
Telephone Operators Restrictedcertificate(Maritime)

Per site

Kr2,500 ($403.2)

Per certificate

Kr40 $8)

Per certificate

Kr40($6.5)

Source: Zambia Information and Communications Technology (2014)11.19. Investor’s Permit (Costs K2000 per permit for a private company and for an NGO or church basedorganisation)
Prerequisites for the permit are:
Proof of finance not less than US$ 250,000 is required
Two passport-sized photos
Bank statement
Valid copy of the Company’s certificate of incorporation
Copy of the Investment Certificate issued by the Zambia Development Agency
11.20

Employment permit – (Costs K3000 (484) per permit)
Immigration Headquarters, upon submission of the following documents, may issue the employment
permit:Certified copy of the applicant’s highest education status and any other additional
qualifications and certificate of employment from previous employers
Letterhead from the prospective employer explaining steps taken to employ Zambian citizens
to fill the vacancy

22

APPENDIX 1
KEY GOVERNMENT AGENCIES
1.

Bank of Zambia
P.O. Box 30008, Lusaka
Phone: +260 211 228888/228903-20
Fax No:+260-211-221767
Email: pr@boz.zm

2.

Zambia Environmental Management Agency
P.O. Box 35131, Lusaka
Tel: +260 211 254130/1
Fax: +260-211-254164
Email: zema@zema.org.zm
Website: www.zema.org.zm

1.
3.

Immigration Office
P.O. Box 50300,
LusakaTel : +260-211-252650
Fax :+260-211-252008/254393

4.

Lusaka Stock Exchange
P.O. Box 34523 Lusaka
Tel: +260 211 228537/ 228391
Fax: +260 211-225969
E-mail: luse@zamnet.zm

5.

Ministry of Commerce, Trade and Industry
P.O. Box 31968, Lusaka
Phone: +260 211 228301-9
Fax: +260 211 226984
Email: mcti@gov.co.zm ; Website: www.mcti.gov.co.zm

6.

Patents and Companies Registration Agency
P.O. Box 32020, Lusaka
Tel: +260 211255127/255127
Fax: +260 211 255426
Email: pro@pacra.org.zm ; Website: http://www.pacro.org.zm

7.

Zambia Development Agency
P O Box 30819 Lusaka
Tel: +260 211220177/223859
Fax: +260 211 225270
E-mail: info@zda.org.zm Website: www.zda.org.zm

8.

Zambia National Tourist Board
P.O. Box 30017 Lusaka
Tel: +260 211 222714, Fax: +260 211 225174
E-mail: zntb@zamnet.zm ; Website: www.zambiatourism.com

9.

Zambia Revenue Authority
P.O. Box 35710, Lusaka
Tel: +260 211 223754/ 229214-8
Email: advice@zra.org.zm ; Website: www.zra.org.zm

23

APPENDIX 2
KEY BUSINESS ASSOCIATIONS

1. Zambia Association of Chambers of Commerce & Industry
P.O. Box 30844, Lusaka
Tel: +260 211 252369, Fax: +260 211 252483
E-mail: zacci@zamnet.zm
2. Zambia Association of Manufacturers
P.O. Box 31992, Lusaka
Tel: +260 211 229364/ 222709
Fax: +260 211 229371
E-mail: zam@zamnet.zm
3. Zambia Business Forum
Plot 4 United Nations Ave. Long Acres, P.O. Box 37202, Fax: +260-211-257167
Lusaka4. Zambia Export Growers Association
P.O. Box 31705, Lusaka
Tel: +260 211 221895, Fax: +260 211 221895
E-mail: zega@zamnet.zm
5. Zambia Federation of Employers
P.O. Box 31941, Lusaka
Phone: +260 211 295541/82,
Fax: +260 211 295582
Email: zfe@zamnet.zm
6. Zambia National Farmers Union
P.O. Box 30395 Lusaka
Tel: +260 211 223222, Fax: +260 211 222736
E-mail: znfu@zamnet.zm

24