In Zambia, a Tax Clearance Certificate (TCC) issued by the Zambia Revenue Authority (ZRA) is one of the most important documents for both individuals and businesses operating formally. It is an official confirmation that a taxpayer has met all tax obligations, filed all required returns, and has no outstanding liabilities with ZRA.
Whether you want to bid for government tenders, renew a business licence, apply for loans, transact with large suppliers, or simply operate a compliant and reputable business, a Tax Clearance Certificate is essential. Many companies are now refusing to trade with suppliers that cannot produce a valid TCC, and most government ministries require it as part of due diligence for contracts.
This article provides a complete guide on the documents required for a ZRA Tax Clearance Certificate, covering companies, NGOs, individuals, contractors, and newly registered businesses.
1. Understanding the ZRA Tax Clearance Certificate
A Tax Clearance Certificate is a legal document issued by ZRA confirming that a taxpayer is compliant with all tax laws in Zambia. It shows that:
- You are registered for the correct tax types
- You have filed all required returns
- You have paid any taxes due
- You do not owe ZRA unarranged balances
For businesses, it is proof of credibility. For individuals, it is proof of responsible tax behaviour. In almost all formal transactions, this certificate acts as a compulsory compliance indicator.
Some of the key situations where a TCC is required include:
- Government procurement and tender bidding
- Applying for work permits or investor documentation
- Renewing operating licences
- Importation and exportation processes
- Bank loan applications
- Contract negotiations with large companies
- NGO and donor funding compliance
- Real estate transactions
- Supplier onboarding processes
Because of its importance, ZRA is very strict about the documents that must be submitted when applying.
2. Who Can Apply for a ZRA Tax Clearance Certificate?
Any individual or organisation registered with ZRA can apply for a tax clearance certificate, including:
- Private companies
- Limited liability partnerships
- Sole proprietors
- NGOs and churches
- Contractors and consultants
- Individuals with business income
- Investors and expatriates
- Trusts and associations
However, the applicant must meet basic ZRA compliance requirements, such as:
- Valid Taxpayer Identification Number (TPIN)
- Proper registration for required tax types (e.g., VAT, PAYE, Income Tax)
- All tax returns filed on time
- No outstanding tax liabilities unless covered under a payment plan
- Active email and contact information registered with ZRA
If any of these are missing, ZRA may not approve the TCC.
3. Required Documents for Companies and Businesses
Below is the exact document list required for businesses in Zambia applying for a ZRA Tax Clearance Certificate.
a) Company Registration Documents
ZRA requires certified copies of the full set of company documents, including:
- Certificate of Incorporation
- Form 3 or equivalent
- Form 5 or 6 (showing directors and shareholders)
- Articles of Association or Constitution
These documents prove the legal existence of the company.
b) Certified Copies of Directors’ IDs
This includes:
- NRC for Zambian directors
- Passport for foreign directors
All copies must be certified by a Commissioner of Oaths or Notary Public.
c) Proof of Physical Business Address
Acceptable documents include:
- Utility bills
- Lease agreements
- Council bills
- Letter from landlord
If the proof is not in the company’s name, a supporting letter or affidavit is required.
d) Company Bank Statement
ZRA usually requires:
- A recent bank statement
- Stamped and not older than 30 days
This confirms that the business is active financially.
e) Directors’ Bank Statements (Sometimes Required)
If ZRA needs to verify the tax compliance of directors, it may request:
- A current personal bank statement for at least one director
f) TPIN Certificates
The company and all directors must have valid TPIN numbers registered with ZRA.
g) Updated Contact Information
Applicants must provide:
- Active company email
- Director email
- Contact numbers
- Business location in the ZRA system
Incorrect contacts often delay the approval process.
h) Recent Tax Returns and Payment Records
This is not a physical document, but ZRA checks the portal to confirm:
- VAT returns filed
- PAYE returns filed
- Income Tax returns submitted
- Provisional taxes paid
- Any outstanding liabilities
Non-compliance blocks the issuance automatically.
4. Required Documents for Individuals
Individuals applying for a ZRA Tax Clearance Certificate in Zambia must provide:
a) Valid National ID or Passport
This includes:
- NRC
- Passport
- Driver’s licence (where applicable)
b) Proof of Residence
Such as:
- Utility bill
- Lease agreement
- Tenancy letter
- Village headman’s letter for rural applicants
c) TPIN Registration
Every individual must be registered for tax and possess a valid TPIN.
d) Personal Tax Returns
ZRA checks for submission of:
- Income Tax returns
- PAYE if the applicant is an employer
- Business income returns for sole proprietors
e) Bank Statement
A current personal bank statement may be requested if:
- You operate as a consultant
- You receive business income
- Your lifestyle generates taxable activity
f) Contact Information
Active email and phone number registered in ZRA’s system.
5. Additional ZRA Requirements That Influence Approval
Beyond documentation, ZRA also checks the following compliance factors:
a) Tax Type Registration
You must be registered for all required tax obligations, such as:
- VAT (if annual turnover exceeds the threshold)
- PAYE (if you have employees)
- Turnover Tax (for small businesses)
- Withholding Tax obligations
- Corporate Income Tax
b) Filing Compliance
ZRA reviews whether you have filed all:
- Monthly returns
- Quarterly returns
- Annual tax returns
c) Payment Compliance
Even if returns are filed, unpaid taxes may block the TCC unless you have a registered payment plan.
d) Updated ZRA Portal Information
Your online tax account must reflect current:
- Business address
- Management information
- Directors’ details
- Bank accounts
- Email and phone numbers
Any mismatch results in delays.
6. Step-by-Step Process for Applying for a ZRA Tax Clearance Certificate
Follow the steps below to ensure a smooth TCC application:
Step 1: Verify TPIN Registration
Ensure you and your company have valid TPINs and are registered for the correct tax types.
Step 2: File All Outstanding Tax Returns
Submit all:
- VAT
- PAYE
- Income Tax
- Turnover Tax
- Provisional Tax
Step 3: Clear All Outstanding Taxes
Pay any liabilities or negotiate a payment plan.
Step 4: Prepare and Certify All Documents
Gather:
- Certified IDs
- Certified company documents
- Proof of address
- Bank statements
Step 5: Log into the ZRA Portal
Access your e-services account and begin the application.
Step 6: Submit Documents and Application
Upload documents where required and complete the application form.
Step 7: Wait for Verification
ZRA may request additional information.
Step 8: Receive the Tax Clearance Certificate
Once approved, you can download the certificate from the portal.
7. Common Problems That Delay TCC Approval in Zambia
To avoid delays, watch out for these issues:
- Failure to file all required returns
- Unpaid tax liabilities
- Incorrect TPIN numbers
- Outdated business or director information
- Uncertified company documents
- Expired proof of residence
- Bank statements older than one month
- Not being registered for required tax types
- Directors with outstanding personal tax issues
8. Final Checklist Before Applying
Use this simple checklist to confirm readiness:
- Valid TPIN for company and directors
- Company registered for correct tax types
- All tax returns submitted
- No outstanding taxes
- Certified company registration documents
- Certified IDs for all directors
- Proof of residence for directors
- Recent stamped bank statements
- Updated contact information
- ZRA portal account active
- Application form completed accurately
9. Conclusion
A ZRA Tax Clearance Certificate is one of the most important compliance documents in Zambia. It is required across industries, sectors, and formal transactions. Businesses without a valid TCC risk losing tenders, failing to renew licences, being subjected to withholding tax, or facing penalties for non-compliance.
By preparing the correct documents, filing all outstanding returns, and ensuring all tax types are properly registered, individuals and businesses can secure their Tax Clearance Certificate easily and efficiently.
This guide provides everything needed to approach the process confidently and avoid unnecessary delays or rejection.
