Zambia’s economy is largely driven by the mining sector, with copper being the country’s major export; however, despite the sector dominating forex inflows into the country, in terms of tax collection, mineral royalty is ranked fourth. According to the Zambia Revenue Authority (ZRA) Q1 report, Pay As You Earn (PAYE) was the largest contributor to net revenue in Q1 of 2026, posting a growth of K1.7 billion, reflecting 24% from collections in 2025, and contributing K8.7 billion. The mineral royalty tax was ranked fourth with a net contribution of K4.8 billion, which is an increase of 24.9% compared to K3.9...
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