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KEY CHANGES TO TAX LEGISLATION 2025

Zambia’s tax system has undergone re-form following the legislative changes introduced through the 2024 Budget Ad- dress, delivered on 29 September 2024 by the Minister of Finance and National Planning. These reforms, effective from 1 January 2025, aim to modernise Zambia’s fiscal framework, ensuring alignment with contemporary economic and technological developments while addressing key policy objectives, including climate action and digitalisation.

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