Zambia has historically had an enabling tax framework for donations. Income Tax Act (Cap 323) and Customs and Excise Act (Cap. 322) of the Laws of Zambia provided tax incentives for public benefit organizations and NGOs, including exemptions from income, property transfer, and withholding taxes. Individuals were also able to claim deductions up to 15% of their income on donations made to eligible organizations. In 2013, however, Government passed Statutory Instrument 103 to curb abuse of the provisions, making the regulations more stringent (Hudson Institute, The Index of Philanthropic Freedom, 2015).
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