A ZRA Tax Clearance Certificate (TCC) is one of the most important documents any Zambian business can hold. Whether you’re bidding for government tenders, renewing your business license, or opening a corporate bank account, having a valid TCC is proof that your business is tax compliant.
Unfortunately, many entrepreneurs either delay or struggle to get their Tax Clearance Certificate due to a lack of information on how the process works. This guide walks you through everything you need to know — from requirements to application steps — to ensure you get your ZRA TCC without stress.
What is a Tax Clearance Certificate?
A Tax Clearance Certificate is an official document issued by the Zambia Revenue Authority (ZRA) confirming that a taxpayer — whether an individual or a company — has met all tax obligations up to a specific date.
In simpler terms, it proves that your business has no outstanding taxes, penalties, or returns due. It’s often a requirement for:
- Government contracts and tenders
- Company registration renewals
- Bank loan applications
- Import and export licenses
- Business partnerships or investor verification
Step 1: Ensure You’re Registered with ZRA
Before applying for a Tax Clearance Certificate, your business must be registered with ZRA and have a valid Taxpayer Identification Number (TPIN).
If you haven’t registered yet:
- Visit the ZRA website (www.zra.org.zm).
- Go to the e-Services Portal.
- Complete the TPIN registration form.
- Upload the required supporting documents, such as your NRC, Certificate of Incorporation, and PACRA registration documents.
Once approved, you’ll receive your TPIN, which you’ll use for all ZRA transactions.
Step 2: File All Outstanding Tax Returns
ZRA will not issue a Tax Clearance Certificate if your business has outstanding tax returns. These returns can include:
- Income Tax
- Turnover Tax
- PAYE (Pay As You Earn)
- VAT
- Withholding Tax
Make sure all your returns are up to date on the ZRA e-Services platform. Even if you had no sales or income during a particular period, you still need to submit a Nil return to remain compliant.
Step 3: Pay Any Outstanding Taxes or Penalties
If you owe any taxes, interest, or penalties, clear them before applying. You can make payments directly through:
- Banks integrated with ZRA systems
- Mobile money platforms (MTN, Airtel, Zamtel)
- The ZRA e-Payment Portal
Once payments reflect, ZRA updates your account status — typically within 24 to 48 hours.
Step 4: Log in to the ZRA e-Services Portal
Visit https://eservices.zra.org.zm and log in using your TPIN and password.
Then:
- Go to the Tax Clearance Certificate (TCC) section.
- Click “Apply for Tax Clearance Certificate.”
- Review your tax account details displayed on the screen.
- If all obligations are up to date, submit your application.
ZRA’s system will automatically verify your compliance status.
Step 5: Wait for Approval and Download Your TCC
If your business is compliant, your Tax Clearance Certificate is usually issued within 1–3 working days.
Once approved:
- Log back into your ZRA e-Services account.
- Go to the TCC section.
- Download and print your certificate.
Your TCC is valid for 12 months from the date of issue.
Step 6: Maintain Compliance for Renewals
A Tax Clearance Certificate must be renewed annually. To make renewals easy, make sure your business always:
- Submits monthly and annual returns on time
- Pays all due taxes promptly
- Updates any changes in company details (address, directors, or structure) with ZRA
Late filing or non-payment can delay future approvals or lead to penalties.
Common Reasons for TCC Application Rejection
Many businesses face delays or rejection when applying for a TCC due to avoidable mistakes. Some of the most common include:
- Missing or late tax returns
- Unpaid tax balances or interest
- Using an incorrect TPIN (especially when companies share directors)
- Errors in company registration information
Always double-check your ZRA portal details before submission to avoid rejections.
The Benefits of Having a Valid Tax Clearance Certificate
A valid TCC gives your business several advantages:
- Eligibility to bid for government and corporate tenders
- Easier access to loans and grants
- Smooth renewal of business licenses
- Enhanced trust and credibility with partners and investors
In short, maintaining tax compliance isn’t just about following the law — it’s also a powerful business advantage.
Final Thoughts
Getting a ZRA Tax Clearance Certificate in Zambia doesn’t have to be complicated. By following these simple steps — registering properly, staying up to date with your tax returns, and using the ZRA e-services platform — your business can stay compliant and ready for new opportunities.
Compliance today means growth tomorrow. Make sure your tax affairs are in order and position your business for success.
