Skip to main content

page search

Community Organizations Zambia LII
Zambia LII
Zambia LII
Acronym
ZambiaLII
Data aggregator

Location

Zambia
Affiliated Organization
AfricanLII
Civil Society OrganizationNetwork

AfricanLII liberates public legal information in Africa.<

An online legal database with laws and legislation from Zambia, part of the AfricaLII intitiative. 

Members:

Resources

Displaying 11 - 13 of 13

Property Transfer Tax Act (Cap. 340).

Legislation
Zambia
Africa
Eastern Africa

This Act imposes a tax upon the transfer of property, i.e. (a) any land in the Republic; (b) any share issued by a company incorporated in the Republic. Where the property to be valued is land, the realised value shall be the price at which it could, at the time of its transfer, reasonably have been sold on the open market as determined by the Commissioner-General. Any co-operative society registered under the Co-operative Societies Act shall be exempt from the provisions of this Act. The Act also concerns taxation of the transfer of mortgaged property.