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1 year ago

ZAMBIA

IAPRI-Booklet

46 TAX REDUCTIONS TAX

46 TAX REDUCTIONS TAX INCREASES • Capital allowances rate on plant, equipment and machinery used in farming and agro-processing which has been increased from 50% in 2016 to 100% in 2017. • Fish seed and fish feed exempt for VAT purposes. • Customs duty increase on semi-processed edible oil from 5% to 15% and on spare parts for various machinery and equipment from 5% to 15% • Introduction of a 10% export tax on maize exports • Fittings for irrigation –25% customs duty to be waived • Aquaculture implements –customs duty to be suspended for a period of three years

59 Chapter 8 Conclusion

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