Zambia Revenue Authority (ZRA)
Form ITF 2A — Income Tax Return for Companies
Declare your company's annual income and calculate corporate tax liability for ZRA
- Form ID
- ITF 2A
- Who must file
- All companies and other bodies registered in Zambia that earn taxable income
- Filing frequency
- Annual (with quarterly provisional returns)
- Filing deadline
- 21 June following the end of the tax year (31 December)
- Regulator
- Zambia Revenue Authority (ZRA)
Form ITF 2A is the annual corporate income tax return filed with the Zambia Revenue Authority by all companies earning taxable income in Zambia. It covers the declaration of total income, allowable deductions, and computation of tax due at the standard rate of 35%.
Quarterly provisional returns are due 31 March, 30 June, 30 September, and 31 December. Late filing attracts penalties of 2,000 penalty units per month, plus a 5% surcharge on unpaid tax and interest at the Bank of Zambia discount rate plus 2%. Filing can be done via the ZRA TaxOnline portal.
Learn more about how HeadOffice can help you manage your Zambian business finances and stay on top of your tax obligations.