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Taxation of Rental Income in Zambia


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brochure (400.1Kb)
Date
2014
Author
Jesuit Centre for Theological Reflection
Type
Brochure
Language
en
Item Usage Stats
48
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Abstract
Rental income is simply any income that is derived from letting out a property such as a house. If one owns a house and decides to let it out, any income realised thereof is what is referred to as rental income. There are serious penalties under the provisions of the income tax act for failing to comply with withholding tax provisions. Under the Income Tax Act, any person found guilty of such an offence may be liable to a fine not exceeding one million kwacha or imprisonment for a term not exceeding 12 months or to both.
Description
The JCTR is first addressed then detail is given about the rental taxation in zambia from definitions and other matters concerning rental taxation.
Citation
JCTR (2006). Taxation of Rental Income in Zambia. Lusaka. Zambia: Jesuit Centre for Theological Reflection (JCTR).
Subject
rental tax; tax
Publisher
Jesuit Centre for Theological Reflection
URI
https://repository.jctr.org.zm/handle/20.500.14274/208
Collections
  • Advocacy on Socio-Economic Development [1]
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JESUIT CENTRE FOR THEOLOGICAL REFLECTION | Physical Address: 3813 Martin Mwamba Road, Olympia Park | Postal Address: P.O Box 37774, 10101 Lusaka, Zambia