How is crypto taxed in Zambia?

Zambia does not have a crypto tax as of October 2026. There is no capital gains tax, the main transfer tax does not list crypto, and the ZRA has not published crypto guidance that we could find. Crypto income is therefore left to the general rules of the Income Tax Act.

Is there a crypto tax in Zambia?

No specific one. PwC states plainly that Zambia does not have a capital gains tax, so capital gains are not taxed unless the Income Tax Act says otherwise. Nothing in PwC's summaries for Zambia mentions crypto or virtual assets.

Zambia does tax some asset transfers through property transfer tax. From January 1, 2025, PwC lists 8% on transfers of land, shares in Zambian companies and intellectual property, and 10% on mining licences. Crypto is not on that list.

How is cryptocurrency in Zambia taxed for individuals and businesses?

Without a specific rule, the answer depends on general principles that have not been applied to crypto in official guidance. PwC notes that non-Zambian-source income, other than dividends and interest, is outside the income tax base for individuals, and so are capital gains. Whether a person who trades often is running a taxable business is a question of fact that no published ruling settles for crypto.

Companies are taxed on their profits. PwC lists the standard corporate income tax rate at 30%. A crypto business that registers with the Bank of Zambia would be taxed on its profits under these ordinary rules, since registration does not change tax treatment. For record keeping, see what is crypto cost basis.

Is cryptocurrency legal in Zambia?

Crypto is not banned, and it now has a registration regime. Under a Bank of Zambia notice of March 16, 2026, anyone providing virtual asset services in or into Zambia had to register with the bank by March 27, 2026, according to law firm Webber Wentzel. From March 30, 2026, banks regulated by the Bank of Zambia may not deal with unregistered providers. Registration is not a licence. Crypto service providers are also reporting entities under the Financial Intelligence Centre Act.

Webber Wentzel says directives on virtual assets and stablecoins are expected in 2026 or 2027, and dedicated legislation may follow. Tax rules could come with them. For the full legal picture, see is crypto legal in Zambia, and compare with how crypto is taxed in Tanzania and crypto tax around the world.

Rules differ by country and change often. Check the tax authority or a qualified professional for your own situation.