Blessed with one of the seven natural wonders of the world and an abundance of wildlife, water and vast open spaces, Zambia offers unforgettable holidays in Africa. Acknowledges as one of the safest countries in the world to visit, Zambia's welcoming people live in peace and harmony.
1. Zero Rate of VAT on tour packages throughout Zambia.
2. Zero Rate on other tourist services provided to foreign tourists and visitors other than those included in tour packages.
3. Refund of VAT for non – resident tourists and visitors on selected goods.
4. No import VAT on all goods temporarily imported into the country by foreign tourists.
5. Capital allowances at 50% of the cost of plant and machinery.
6. Investment allowance at 10% of the cost of an extension to an hotel (being an industrial building).
7. 5% wear and tear allowance to an extension to an hotel (being an industrial building).
8. 10% initial allowance on an extension to an hotel (being an industrial building) in the year the building is first brought into use.
9. Remove the 5 percent customs duty on helicopters and micro-lights for use in the tourism sector.
