Zambia - Taxes on income
Taxes on income, profits and capital gains (current LCU)
The value for Taxes on income, profits and capital gains (current LCU) in Zambia was 23,213,900,000 as of 2019. As the graph below shows, over the past 29 years this indicator reached a maximum value of 23,213,900,000 in 2019 and a minimum value of 9,253,800 in 1990.
Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.
| Year | Value |
|---|---|
| 1990 | 9,253,800 |
| 1991 | 13,528,400 |
| 1992 | 44,246,600 |
| 1993 | 75,606,000 |
| 1994 | 131,993,600 |
| 1995 | 162,200,000 |
| 1996 | 242,700,000 |
| 1997 | 305,100,000 |
| 1998 | 395,800,000 |
| 1999 | 477,700,000 |
| 2001 | 927,526,100 |
| 2002 | 1,236,297,000 |
| 2003 | 1,598,557,000 |
| 2004 | 2,017,319,000 |
| 2005 | 2,403,131,000 |
| 2006 | 2,883,000,000 |
| 2007 | 3,516,016,000 |
| 2008 | 3,910,205,000 |
| 2009 | 4,417,241,000 |
| 2010 | 6,424,629,000 |
| 2011 | 9,009,815,000 |
| 2012 | 10,193,670,000 |
| 2013 | 9,495,297,000 |
| 2014 | 10,826,360,000 |
| 2015 | 12,233,150,000 |
| 2016 | 14,573,120,000 |
| 2017 | 16,106,440,000 |
| 2018 | 20,206,000,000 |
| 2019 | 23,213,900,000 |
Taxes on income, profits and capital gains (% of revenue)
Taxes on income, profits and capital gains (% of revenue) in Zambia was 37.25 as of 2019. Its highest value over the past 29 years was 42.59 in 2002, while its lowest value was 25.04 in 1993.
Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.
See also:
| Year | Value |
|---|---|
| 1990 | 39.47 |
| 1991 | 30.61 |
| 1992 | 30.88 |
| 1993 | 25.04 |
| 1994 | 28.15 |
| 1995 | 26.75 |
| 1996 | 31.50 |
| 1997 | 32.12 |
| 1998 | 25.87 |
| 1999 | 25.90 |
| 2001 | 35.81 |
| 2002 | 42.59 |
| 2003 | 33.21 |
| 2004 | 31.82 |
| 2005 | 30.14 |
| 2006 | 35.31 |
| 2007 | 28.87 |
| 2008 | 32.78 |
| 2009 | 34.69 |
| 2010 | 39.84 |
| 2011 | 37.52 |
| 2012 | 42.41 |
| 2013 | 35.45 |
| 2014 | 34.61 |
| 2015 | 33.59 |
| 2016 | 34.02 |
| 2017 | 33.07 |
| 2018 | 35.96 |
| 2019 | 37.25 |
Taxes on income, profits and capital gains (% of total taxes)
Taxes on income, profits and capital gains (% of total taxes) in Zambia was 46.33 as of 2019. Its highest value over the past 29 years was 53.69 in 2011, while its lowest value was 31.28 in 1994.
Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.
See also:
| Year | Value |
|---|---|
| 1990 | 41.91 |
| 1991 | 35.43 |
| 1992 | 41.52 |
| 1993 | 33.92 |
| 1994 | 31.28 |
| 1995 | 31.43 |
| 1996 | 34.68 |
| 1997 | 33.61 |
| 1998 | 37.12 |
| 1999 | 34.66 |
| 2001 | 37.93 |
| 2002 | 43.41 |
| 2003 | 46.37 |
| 2004 | 44.30 |
| 2005 | 43.68 |
| 2006 | 45.74 |
| 2007 | 44.38 |
| 2008 | 43.96 |
| 2009 | 48.86 |
| 2010 | 51.49 |
| 2011 | 53.69 |
| 2012 | 52.14 |
| 2013 | 43.73 |
| 2014 | 41.12 |
| 2015 | 46.35 |
| 2016 | 50.50 |
| 2017 | 43.07 |
| 2018 | 44.27 |
| 2019 | 46.33 |
Classification
Topic: Public Sector Indicators
Sub-Topic: Government finance
