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, withholding tax)
2. Has no outstanding tax liabilities or penalties, or has them under an approved payment plan
3. Is in good standing with ZRA

It is essentially ZRA’s stamp of approval that your tax affairs are in order. It is issued electronically as a PDF with a unique certificate number that third parties can verify on the ZRA portal.

When Do You Need a TCC in Zambia?

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

• Government tenders and procurement — mandatory for public sector contracts, and bids without a current TCC are disqualified at the compliance stage
• Supplier registration — PMEC and most large corporate and mining procurement systems require a valid TCC before onboarding
• 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, manufacturing, trading, tourism and other sector-specific licences
• Work and residence permits — often requested as evidence of tax compliance
• Banking and finance — loan applications and account openings for businesses
• Private contracts — many corporates now refuse to trade with suppliers who cannot produce a current TCC

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.

16 September 2026 Update: Tax Types Must Match Your Operations

ZRA announced strengthened system controls on 16 September 2026. A TCC is now issued or maintained only where a PACRA-registered business holds the tax registrations that match what it actually does. A company that employs staff must be registered for PAYE; one over the K800,000 turnover threshold must be registered for VAT; and so on. A TPIN on its own no longer supports clearance.

The measure targets business TPINs arising from PACRA registration. ZRA has stated it does not apply to individuals holding a TPIN in a personal capacity. Our full analysis and a 30-day response plan for directors is in ZRA Tax Clearance Certificate controls tighten in Zambia.

Requirements for a TCC

Before applying, ensure:

1. All tax returns are filed and up to date, including nil returns for months with no activity:

   • PAYE monthly returns (if you have employees)
   • VAT returns (if VAT-registered)
   • Turnover tax or withholding tax monthly returns (if applicable)
   • Income tax annual returns and provisional tax returns

2. No outstanding tax liabilities:

   • All assessed taxes paid in full
   • No unresolved penalties or interest
   • Payment plans, where agreed with ZRA, are current

3. TPIN registration is complete and accurate:

   • All tax types your operations require are registered and active (see the September 2026 rule above)
   • Business details are current: address, directors, contact email and phone
   • Company and director TPINs are valid

4. No open ZRA queries or audits awaiting your response

Documents to Have Ready

ZRA’s decision rests on your account record, but the application form and any follow-up query can ask for supporting documents. Have these scanned as clear, unlocked PDFs before you start.

For companies, partnerships and NGOs

• TPIN certificates for the company and for each director
• PACRA Certificate of Incorporation and the current forms showing directors and shareholders, plus Articles of Association or constitution
• Certified copies of directors’ NRCs (Zambian directors) or passports (foreign directors), certified by a Commissioner of Oaths or Notary Public
• Proof of physical business address: utility bill, lease agreement or council bill. If it is not in the company’s name, a supporting letter from the landlord
• A recent company bank statement, stamped and not older than 30 days, if requested
• Latest financial statements or management accounts, and proof of tax payments, if requested
• Up-to-date contact details on the ZRA profile: company email, a director’s email and working phone numbers

For individuals and sole traders

• NRC or passport
• TPIN certificate or number
• Proof of residence: utility bill, lease, tenancy letter or, for rural applicants, a letter from the village headman
• Proof of tax payments and, if asked, a recent personal bank statement (typically requested from consultants and others with business income)

Special cases

• Approved payment plan: attach ZRA’s approval letter so the outstanding balance is not treated as a block
• Exporters: ensure customs declarations and export returns are up to date, as ZRA checks these
• Cooperatives: registration certificate for the cooperative

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. Make sure you are in the correct taxpayer profile, company or individual. If you cannot log in, our ZRA portal guide covers account activation, password resets and the common errors.

Step 2: Check your compliance status

Before applying, open Returns Filing and confirm every return for every registered tax type is filed, including nil returns. Open Payments and confirm nothing is outstanding. Check for unanswered notices. Any gap here means an automatic rejection, so fix it first.

Step 3: Navigate to the TCC application

Go to Taxpayer Services → Tax Clearance Certificate → Apply for TCC. Renewals use the same screen; choose the renewal option where offered.

Step 4: Complete the application form

Provide:

• Purpose of the TCC (government tender, export, remittance, licence renewal, supplier registration, etc.)
• Tax types and the period the certificate should cover
• Contact details for the finance or tax contact
• Any supporting documents requested, such as a tender reference, contract details, payment proofs or financial statements

Declare that the information is accurate and submit.

Step 5: Record the reference number

The portal issues a reference number. Keep it. You will need it to track the application and in any correspondence with ZRA.

Step 6: Monitor and respond to queries

Track progress under My Applications. The status shows as pending, approved or rejected. If ZRA raises a query, respond within 48 hours: an application left unanswered can lapse after 14 days and you would have to start again.

Step 7: Download your TCC

Once approved, go to Taxpayer Services → Tax Clearance Certificate → View/Download TCC. Save the PDF, print copies for tender files, and note the expiry date. Third parties can verify the certificate on the ZRA portal using its unique number or QR code.

How Long Does It Take to Get a TCC?

What slows it down: a missing return (including a nil month), an unpaid balance, a TPIN or business detail that does not match PACRA, an audit still open, unclear or password-protected uploads, portal downtime near deadlines, and complex profiles such as exporters, mining contractors or groups with several entities.

Plan on 2 to 4 weeks between starting the process and needing the certificate, especially around tender seasons and year-end when the portal is busiest.

TCC Validity and Renewal

How to renew

1. Check the expiry date and start at least 4 weeks before it
2. Confirm every return is filed and every balance settled or under an approved plan
3. Confirm company details still match PACRA (directors, address) and that the registered email is one you still control
4. Log into Tax Online, go to Taxpayer Services → Tax Clearance Certificate, and choose the renewal option
5. Upload any requested documents, submit and keep the reference number
6. Download the renewed certificate on approval

Pro tip: Set calendar reminders 60 and 30 days before expiry. A lapse between certificates can cost a tender or hold up a bank payment.

Keeping renewal painless all year

• Reconcile PAYE and VAT submissions to your books monthly, so nothing surprises you at renewal
• File nil returns for every quiet month
• Keep invoices, payroll records, bank statements and payment receipts organised digitally
• If cash flow is tight, agree a payment plan with ZRA before a return falls overdue rather than after
• Keep the ZRA profile’s email and phone current when staff or accountants change
• If closing a company, file final returns and complete deregistration so old obligations do not block a future TCC for the directors

Why Your TCC Application Was Rejected — 6 Common Reasons

1. Unfiled tax returns

The most common reason. Even one missing PAYE monthly return or one unfiled nil 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 have not 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 and you have not responded, the TCC is withheld until it is resolved.

4. TPIN registration and tax-type gaps

If your registration is incomplete, for example you employ staff but are not registered for PAYE, or you are registered for a tax type you have never filed, the system flags non-compliance. Since 16 September 2026 this is an explicit ground for refusal.

5. Third-party data discrepancies

ZRA cross-references your returns against data from banks, PACRA, customs and other agencies. If declared turnover does not match import records or bank flows, issuance is held.

6. Application errors

Wrong tax period selected, a TPIN typed incorrectly, business details that differ from PACRA, uncertified copies, a bank statement older than a month, or a password-protected PDF ZRA cannot open. Small, avoidable, and each one costs days.

Can’t Find Your TCC, or the Download Fails?

Work through these in order.

1. Check the status. Under Taxpayer Services → Tax Clearance Certificate, the application shows pending, approved or rejected. Only approved certificates can be downloaded. If rejected, read the reason and reapply after fixing it.
2. Check the profile. If you manage more than one TPIN, confirm you are logged into the one the application was made under.
3. Check your email, including spam. Approval notifications go to the email registered on the TPIN. If that mailbox belongs to a former accountant, update the contact details.
4. Allow pop-ups. The certificate opens in a new tab or as a PDF. Pop-up blockers stop it silently. Allow pop-ups for the ZRA site, or use an incognito window.
5. Change browser and clear cache. Use an up-to-date Chrome, Firefox or Edge, clear cache and cookies, and retry.
6. Try off-peak. Month-end, deadline days and tender seasons overload the portal. Early morning or late evening downloads succeed more often.
7. Check the device. Free storage space, an updated PDF reader, and antivirus settings that are not blocking downloads.
8. Contact ZRA. If the status is approved and nothing above works, contact the ZRA call centre or visit a Domestic Taxes office with your TPIN and application reference; they can reissue or resend it. ZRA’s contact numbers are published on zra.org.zm.
9. Reapply if it has expired. An archived certificate that has lapsed is of no use anyway; submit a fresh application.

Once you have it, save the PDF in cloud storage, email a copy to your accountant, and print one for tender files.

TCC for Foreign Nationals and Non-Resident Companies

Foreign-owned companies and branch offices in Zambia apply 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 for its activities

Non-resident contractors with Zambian-source income may also need a TCC if they are making foreign remittances or participating in government procurement. Foreign directors’ passports must be certified in the same way as NRCs.

How M&J Helps With TCC Management

Many of our clients come to us after a TCC rejection they could not resolve on their own. The most common scenario is a business that has operated for years with incomplete filings: they never filed VAT returns because they did not 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, which tax types should be added under the September 2026 rules, 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 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.