The Zambia Revenue Authority ZRA says all landlords are liable for rental tax and must register and remit the tax to ZRA.
Speaking when she featured on the neighborhood program on One Love Radio ZRA Consultant under Tax Payer Education Unit Mutinta Milambo said this is only applicable to landlords that sublet the houses and collect an income.
Ms. Milambo stated that in a case of a partnership, the partnership and not the individual partners are liable to pay the tax hold rental tax.
She revealed that for rental income up to k800,000 per Anum, the first k12,000 is taxed at 0% and the balance at the rate of 4% of the rent is payable.
“With effect from last year 1st January 2022, rental income is taxed as a standalone tax, paid by the landlord,” she said.
