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Laws of Zambia

Property Transfer Tax (Amendment) Act, 2013 (No. 14 of 2013)

Made 2013-12-20 · Text as of 2026-10-01

Public law and official guidance, published as research. Not legal, tax or financial advice.

About this law

Language
English
Kind
Act
Organisation
Zambezi Watercourse Commission (ZAMCOM)
Country
Zambia
Subjects
Land and soil
Keywords
land valuation, taxes

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Text

The law's own text, section by section, as held. Each section has its own link.

  1. Property Tramfer Tax (Amendment) (No. 14 of2013 289 GOVERNMENT OF ZAMBIA ACT No. 14 of 2013 Date of Assent: 20th December, 2013 An Act to amend the Property Transfer Tax Act. [ 20th December, 2013 ENACTED by the Parliament of Zambia. Enactment 1. (I) This Act may be cited as the Property Transfer Tax Short title (Amendment)Act, 2013, and shall be read as one with the Property Transfer Tax Act, in this Act referred to as the principal Act. (2) This Act shall come into operation on 1st January, 2014. Cap. 340 2. Section/our of the principal Act is amended by the deletion Amendment of subsection (2) and the substitution therefor of the following: of section 4 (2) The rate of tax shall be ten percent of the realised value of the property. 3. Section six of the principal Act is amended by the deletion, Amendment in subsection (I), of paragraph (t) and the substitution therefor of of section 6 the following: (t) the organisations listed in paragraphs 5 (1) and (2) of the Second Schedule to the Income Tax Act; Cap. 323 Single copies of this Act may be obtained from the Government Printer, P.O. Box 30136, 10101 Lusaka, Price K 1.00 each.

Property Transfer Tax (Amendment) Act, 2013 (No. 14 of 2013) · Nelum