ZRA Tax Clearance Certificate (TCC) — Full 2026 Process Guide

What Is a ZRA Tax Clearance Certificate?

A Tax Clearance Certificate (TCC) is an official document issued by the Zambia Revenue Authority confirming that a taxpayer:

1. Has filed all required tax returns (PAYE, VAT, income tax, turnover tax)
2. Has no outstanding tax liabilities or penalties
3. Is in good standing with ZRA

It is essentially ZRA’s stamp of approval that your tax affairs are in order.

When Do You Need a TCC in Zambia?

A TCC is required for a growing number of business activities in Zambia:

• Government tenders and procurement — mandatory for all public sector contracts
• Export clearance — required for exporting goods from Zambia
• Foreign remittances over USD 2,000 — banks require a valid TCC before processing
• Import clearance — increasingly required for high-value imports
• Licence renewals — mining licences, manufacturing permits, and various sector-specific licences
• PACRA annual returns — some PACRA processes require proof of tax compliance
• Banking and finance — some banks require a TCC for large loan applications

2026 Update: The AIT Rule

As of the 2026 tax year, exporters and businesses making foreign remittances over USD 2,000 without a valid TCC are subject to a 15% Advance Income Tax (AIT) deduction at source. This is not a penalty — it is a tax collected by the bank or clearing agent and remitted to ZRA. It can be offset against your annual income tax, but it creates a significant cash flow impact.

Bottom line: Maintaining a current TCC is no longer optional for any business involved in exports or international payments.

Requirements for a TCC

Before applying, ensure:

1. All tax returns are filed and up to date:

   • PAYE monthly returns (if you have employees)
   • VAT returns (if VAT-registered)
   • Income tax or turnover tax annual returns
   • Provisional tax returns (if applicable)

2. No outstanding tax liabilities:

   • All assessed taxes paid in full
   • No unresolved penalties or interest
   • Payment plans are current (if applicable)

3. TPIN registration is complete and accurate:

   • All registered tax types are active
   • Business details are current (address, directors, contact info)

Step-by-Step: How to Apply for a TCC

Step 1: Log Into ZRA Tax Online

Access the ZRA Tax Online portal using your TPIN and password. Ensure you are logged into the correct taxpayer account (individual or company).

Step 2: Check Your Compliance Status

Before applying, navigate to Returns Filing and verify that all returns are filed. Check Payments to confirm all assessments are paid. Any outstanding items will cause your TCC application to be rejected.

Step 3: Navigate to TCC Application

Go to Taxpayer Services → Tax Clearance Certificate → Apply for TCC.

Step 4: Complete the Application Form

Provide:

• Purpose of TCC (government tender, export, remittance, licence renewal, etc.)
• Period the TCC should cover
• Any supporting documents (tender reference number, contract details, etc.)

Step 5: Submit the Application

Review all details and click Submit. You will receive a reference number for tracking.

Step 6: Await Processing

ZRA reviews your tax account against all filed returns, payments, and assessments. Processing time: 5–10 business days for straightforward cases.

If ZRA identifies issues, you will receive a query notification. Resolve the query and resubmit.

Step 7: Download Your TCC

Once approved, log into the portal → Taxpayer Services → Tax Clearance Certificate → View/Download TCC. The certificate is a PDF document with a unique reference number that third parties can verify on the ZRA portal.

TCC Validity and Renewal

Pro tip: Apply for your TCC renewal at least 4 weeks before the current one expires. This gives you buffer time to resolve any issues that may have arisen during the year.

Why Your TCC Application Was Rejected — 5 Common Reasons

1. Unfiled Tax Returns

The most common reason. Even one missing PAYE monthly return or one unfiled VAT return will block your TCC. Check every tax type you are registered for — not just income tax.

2. Outstanding Tax Assessments

If ZRA has raised an assessment (including provisional tax estimates) and you haven’t paid or objected within the statutory timeframe, your account shows an outstanding liability.

3. Pending ZRA Audit Queries

If ZRA has initiated an audit or raised a query on your account and you haven’t responded, the TCC will be withheld until the query is resolved.

4. TPIN Registration Issues

If your TPIN registration is incomplete — for example, you’re registered for PAYE but haven’t been filing because you thought you were exempt — the system flags this as non-compliance.

5. Third-Party Data Discrepancies

ZRA cross-references your filed returns against data from banks, PACRA, customs, and other government agencies. If your declared turnover doesn’t match your import records or bank transactions, this triggers a hold on TCC issuance.

TCC for Foreign Nationals and Non-Resident Companies

Foreign-owned companies and branch offices in Zambia can apply for a TCC through the same process, provided:

• The entity holds a valid Zambian TPIN
• All Zambian tax obligations are met
• The entity is registered for the correct tax types based on its activities

Non-resident contractors who perform work in Zambia and have Zambian-source income may also need a TCC if they are making foreign remittances or participating in government procurement.

How M&J Helps With TCC Management

Many of our clients have come to us after a TCC rejection they couldn’t resolve on their own. The most common scenario is a business that has been operating for years with incomplete filings — they never filed VAT returns because they didn’t know they were registered, or they missed a year of provisional tax.

M&J’s approach:

1. Full ZRA account audit — we log into your ZRA account and map every tax type, every return, and every outstanding item
2. Gap analysis — identify exactly which returns are missing and which liabilities are outstanding
3. Filing and resolution — prepare and file all missing returns, calculate and pay outstanding amounts, respond to ZRA queries
4. TCC application — once the account is clean, we apply for your TCC
5. Ongoing management — we can manage your TCC renewal as part of our monthly retainer service, so you never face a lapse

See our Tax Services page for details on how we can help.