Company Registration in Zambia — The Complete 2026 Guide

To register a company in Zambia you must (1) reserve a unique company name with the Patents and Companies Registration Agency (PACRA), (2) file the incorporation forms (Form 11 — Application for Incorporation of a Limited Company) together with the company's Articles of Association, IDs and proof of address for every director and shareholder, (3) pay the prescribed PACRA fees, (4) obtain a Certificate of Incorporation, and (5) register for a Tax Payer Identification Number (TPIN) with the Zambia Revenue Authority. M&J Consultants completes the entire process — PACRA, ZRA, NAPSA and bank account opening — in 3 to 5 working days.

A standard Limited Company registration with PACRA takes 3–5 working days when all KYC documents (certified IDs, proof of address, signed consents) are in order. Add 2–3 working days for the ZRA TPIN, 5 working days for NAPSA, and 7–14 working days for a corporate bank account. Branch offices of foreign companies and PLCs requiring regulatory clearance can take 4–8 weeks.

Government PACRA fees start at ZMW 1,665 for a Private Limited Company with the minimum nominal share capital of ZMW 15,000, plus ZMW 660 for name reservation. The fee scales with declared share capital. M&J's professional package — covering PACRA, ZRA TPIN, NAPSA, Workers' Compensation registration, share certificates, statutory registers and the company seal — starts at USD 600 for locally owned entities and USD 950 for fully foreign-owned LLCs.

Yes. Zambia permits 100% foreign ownership across almost all sectors. A non-resident individual or foreign company can hold all of the shares in a Zambian Private Limited Company without a local partner. The Companies Act, 2017 only requires that at least one director be ordinarily resident in Zambia. There is no minimum capital investment for incorporation, but the Zambia Development Agency requires USD 250,000 in committed investment to issue an Investor Certificate that unlocks fiscal incentives.

The Companies Act, 2017 sets the minimum nominal share capital for a Private Limited Company at ZMW 15,000. For a Public Limited Company (PLC) the minimum is ZMW 1,000,000. There is no minimum for a Business Name (sole proprietorship or partnership). Foreign-owned companies are typically capitalised at USD 1,000 or higher to support work-permit and immigration applications.

PACRA (Patents and Companies Registration Agency) is the legal registrar — it issues your Certificate of Incorporation, allocates your unique company number and maintains the public register of companies, business names and intellectual property. ZRA (Zambia Revenue Authority) is the tax authority — after PACRA you must register with ZRA to obtain a Taxpayer Identification Number (TPIN) and activate the tax types relevant to your business (Income Tax, VAT, PAYE, WHT, Turnover Tax).

Yes. Every Zambian company must have a registered office address inside Zambia that appears on the Certificate of Incorporation and on all public filings. A PO Box or virtual address is not sufficient — the address must be a physical premises capable of receiving service of documents. M&J offers registered-office and virtual-office services for foreign investors who have not yet leased premises.

Yes. Under section 86 of the Companies Act, 2017 every company incorporated in Zambia must have at least one director who is ordinarily resident in Zambia. The resident director can be a Zambian citizen, a permanent resident, or a foreigner who has been granted an Employment Permit or Investor Permit. M&J can act as nominee resident director on a fiduciary basis while you obtain your own Investor or Employment Permit.

You will need: (1) certified copies of valid IDs (NRC for Zambians; passport for foreigners), (2) proof of residential address for every director and shareholder (utility bill or bank statement less than 3 months old), (3) signed consent-to-act-as-director forms, (4) a list of proposed company names (PACRA approves the first available), (5) the Articles of Association (M&J supplies standard or tailored articles), (6) details of the registered office address, and (7) the shareholding structure with the nominal value of shares.

A standard Zambian company is liable for Corporate Income Tax at 30% (35% for telecoms above K250m), Value Added Tax at 16% (if turnover exceeds K800,000 per annum), Pay-As-You-Earn on employee salaries (0%–37%), Withholding Tax on dividends, interest, royalties and management fees (15%–20% domestic, lower under DTAs), NAPSA social security contributions (5% employer, 5% employee, capped), Workers' Compensation, Skills Development Levy (0.5% of gross emoluments), and a Minimum Alternative Tax of 1% on turnover where standard CIT is lower.

Yes. PACRA operates an online portal (eServices) for company name reservation, incorporation, annual returns and many post-registration filings. However, original certified copies of identification and notarised foreign documents must still be lodged. M&J handles the full online filing on your behalf as your accredited service provider, so you only courier the certified KYC pack once.

An LLC (Private Limited Company, suffix "Limited") is the standard vehicle: 1–50 members, shares are not publicly transferable, ZMW 15,000 minimum capital. A PLC (Public Limited Company, suffix "PLC") can offer shares to the public and list on the Lusaka Securities Exchange — minimum capital ZMW 1,000,000, minimum 3 directors. A Branch Office (Foreign Company under Part XIII of the Companies Act) is not a separate Zambian legal entity — it is the foreign parent operating in Zambia and must lodge audited parent-company accounts annually.