2022 budget: 0% VAT to promote agricultural sector and alternative renewable energy sources

Amend the Zero-rating Order to provide for Zero-rating of the following agricultural equipment and accessories:
a) Manure Spreaders;
b) Balers;
c) Combine Harvesters;
d) Commercial Sprinkler Irrigation Systems;
e) Animal Feed Grinder-Mixer;
f) Pelleting Machines;
g) Sprayer;
h) Trailers of a specific HS code; and
i) Dryers for agricultural products of a specific HS code.
This measure is intended to promote production in the agricultural sector and enhance food security.

Amend the Zero-rating Order to provide for Zero-rating of solar street lights and solar charge control units. This measure seeks to promote the use of alternative renewable energy sources.

Source: zra.org.zm

For more information about the VAT rates in Zambia, please click here.

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