ZRA Tax Amnesty 2026: How to Get Penalties and Interest Waived

If your business has tax returns it never filed, income it never declared, or arrears that have been growing penalties and interest for years, this is the moment to deal with them. The Zambia Revenue Authority (ZRA) is running an Extended Voluntary Disclosure Scheme (EVDS) from 17 September to 31 December 2026. Settle the tax you owe, and qualifying penalties and interest can be waived by up to 100%.

ZRA officers have spent the past few weeks explaining the scheme to businesses around the country, most recently in Kabwe and Sinda. Here is what it covers, who qualifies and how to prepare.

What the scheme offers

The scheme is a tax amnesty launched by the Ministry of Finance in September. In simple terms:

• The principal tax still has to be paid. Voluntary disclosure does not cancel the tax itself.
• Penalties and interest can be waived. When you settle your qualifying principal tax, the accrued penalties and interest on it can be waived by up to 100%.
• The waiver is proportionate. ZRA describes it as a proportionate waiver, so the relief you get is linked to how much of the principal you settle.
• It covers tax periods up to 31 August 2026.
• It applies to domestic taxes as well as customs and excise duty.

ZRA has said the scheme is open to companies, SMEs, employers and landlords, among other eligible taxpayers.

Two ways to qualify

According to ZRA's briefings to businesses, you need to take one of two routes:

1. Pay in full. Disclose any undeclared income, file all your outstanding returns, and pay the principal tax in full.
2. Agree a Time to Pay Arrangement (TPA). If you can't pay everything at once, apply to ZRA for a TPA and stick strictly to its terms.

Whichever route you take, the disclosure needs to be complete and accurate. ZRA has asked taxpayers to give it the information it needs to work out the correct liability.

Who does not qualify

The scheme is not a blanket pardon. Based on ZRA's statements, the following are excluded or treated differently:

• Matters ZRA already knows about. A disclosure is not voluntary if ZRA has already told you about an audit, investigation or compliance check on that matter, if ZRA has specifically asked you for the information, or if it picked up the problem through its own systems or third-party data.
• Fraud or wilful default cases that are under investigation.
• Matters already in legal proceedings.
• Disclosures that would result in a refund.

Timing matters. The day ZRA contacts you about an audit or compliance check, that issue may no longer count as a voluntary disclosure. Acting early protects your eligibility.

If you have a dispute in progress, take advice on your options before you file anything.

How to prepare: a simple tax health check

ZRA has urged businesses to do a "tax health check" and not leave it to the final weeks. A practical way to approach it:

1. List every tax type you are registered for - for example income tax, PAYE, VAT, withholding tax or turnover tax - and check that each return is filed.
2. Check your account position with ZRA and compare it with your own records. Note every period with arrears, penalties or interest.
3. Look for gaps. Check for sales that were never declared, payroll taxes on all staff, withholding obligations, and any differences on import duties.
4. Gather the paperwork - bank statements, invoices, payroll records and customs entries - for each period you will disclose.
5. Work out what you can pay and decide whether to settle in full or apply for a Time to Pay Arrangement.
6. Bring in your accountant or tax adviser to check the figures before anything goes to ZRA.

Once the disclosure is made, keep your filing current. The aim is a clean slate, not a new backlog.

Why it is worth acting now

Penalties and interest keep building up the longer arrears are left, and arrears can cause problems when your business needs a tax clearance certificate. The scheme ends on 31 December 2026, and the festive season leaves fewer working days than it seems. ZRA is clear that the waiver depends on settling the principal and meeting the scheme's conditions, so confirm the details with ZRA or your adviser before you rely on them.

If you disagree with a decision ZRA makes on your case, there is an appeals route through the Tax Appeals Office.

How Rayema Enterprise helps

Many businesses that come to us are cleaning up a compliance backlog. Our Business Registration & Compliance service includes a compliance health-check and remediation for existing companies. We can:

• Check your ZRA tax registrations alongside your PACRA, NAPSA and NHIMA status, so nothing else is left outstanding.
• Help you identify unfiled returns and organise the records you need.
• Prepare a clear remediation plan and help you follow it through, working with your accountant on the tax figures.
• Keep you current afterwards with an optional compliance retainer, so renewals and returns don't lapse again.

You can also browse our Compliance Hub for other filing obligations.

Next step

Don't wait for December. Request a quote for a compliance health-check, or WhatsApp our team on +260 770 578 280 and tell us where your business stands. Our team will confirm current fees with you.