ZRA Tax Clearance Certificate: How to Apply Online, Download It and Avoid Refusal

A ZRA tax clearance certificate is proof that your taxes are up to date. You apply online, it's free, and if your account is clean it's issued straight away.

You'll need one to supply goods or services, renew a licence, or transfer a car, land or shares. Below: who needs it, how to apply and download it, and why applications get refused. Checked against the Zambia Revenue Authority's own guidance in October 2026.

Who needs a ZRA tax clearance certificate?

ZRA's tax clearance leaflet lists who must have one. In practice, you'll be asked for it if you:

• Supply goods or services to a company or government office. Buyers must ask for a TCC once a single invoice is above K200.
• Change ownership of a motor vehicle, or register one in your name.
• Transfer land, a building, shares or mining rights.
• Apply for or renew a trading licence, a mining licence or permit.
• Join or renew with a professional body, such as the Engineering Institute of Zambia, if you practise in your own business.
• Import goods for yourself and want relief from Advance Income Tax at the border.

Since January 2021, regulatory bodies have had to ask for a TCC before issuing or renewing a licence, practising certificate or membership. Students, and people in full-time employment who don't run a business in their profession, are exempt.

When you don't need one

Two exemptions are in ZRA's guidance:

So a farmer selling K8,000 of maize to a trader doesn't need a TCC for that sale. A supplier invoicing a school K5,000 for stationery does.

How to apply for a tax clearance certificate online

You need a TPIN and a TaxOnline login first. If you don't have one yet, see our guide to ZRA TPIN registration.

1. Type zra.org.zm into your browser and open TaxOnline. Don't use links from messages.
2. Log in with your TPIN and password. If you run a company, use the company's TPIN, not your personal one.
3. Open the tax clearance section under Taxpayer Services and choose to apply.
4. Fill in the purpose, for example a tender, a licence or a vehicle transfer, and submit.
5. Download the certificate as a PDF once it's approved, and save a copy on your phone.

If your account has no unpaid tax and no missing returns, ZRA issues the TCC automatically when you apply. If it doesn't come through, something on your account is holding it up (see below).

Tax clearance for a vehicle change of ownership

Transferring a car works a little differently. ZRA asks for extra forms and documents on change-of-ownership applications, and the vehicle registration office won't register the new owner without a valid TCC. If you're buying a used car, ask the seller for the TCC early. A seller who can't get one will hold up your registration.

How long is a ZRA tax clearance certificate valid?

One year from the date it's issued. But ZRA can cancel it before then if you fall behind: a missed return or a late payment during the year can end it.

That catches suppliers out. A TCC that was valid when you won a tender can be cancelled a few months later if you skip a monthly return, and the buyer's check will then fail. Keep filing, even when you have nothing to declare.

Why ZRA refuses a tax clearance certificate

If you owe money and can't clear it at once, ZRA's guidance says to speak to an officer at your local ZRA office about an arrangement to settle it. A TCC won't be issued while the debt stands without one.

If old penalties are what's blocking you, act before 31 December 2026. Under ZRA's Extended Voluntary Disclosure Scheme, which runs from 21 September to 31 December 2026, penalties and interest are waived in full once you pay the tax itself. It covers tax you never declared and tax you declared but didn't pay. Clearing your account this way is often the quickest route to a TCC.

Mistakes that cost suppliers a contract

• Applying the week the tender closes. A clean account is approved quickly, but a forgotten return can take days to sort out. Apply as soon as you see a tender you want.
• Skipping nil returns. A month with no sales still needs a return if you're registered for that tax.
• Using a personal TCC for a company. A limited company needs its own TPIN and its own certificate.
• Paying an agent. ZRA doesn't charge for a TCC. Pay for help with overdue returns if you need it, not for the certificate.
• Forgetting the expiry date. Set a reminder a month before the year is up.

Staying compliant is easier when your invoicing is in order. If you sell to businesses, see how ZRA Smart Invoice works, and if you employ people, how to work out PAYE in Zambia.

Frequently asked questions

How much is a ZRA tax clearance certificate?

Nothing. Applying for and downloading a tax clearance certificate on ZRA TaxOnline is free. The only cost is any unpaid tax ZRA needs you to settle first.

How long does it take to get a tax clearance certificate in Zambia?

If your returns are filed and you owe nothing, ZRA issues it automatically when you apply. If something is outstanding, it won't be issued until you fix it, so the time depends on how quickly you clear that.

How do I download my ZRA tax clearance certificate?

Log in to ZRA TaxOnline with your TPIN and password, open the tax clearance section under Taxpayer Services, and download the approved certificate as a PDF. If it won't download, check the application status and try another browser.

Do I need a tax clearance certificate to buy a car in Zambia?

The person transferring the car does. Vehicle ownership can't be registered without a valid TCC, and change-of-ownership applications need extra ZRA forms and documents.

How can I check if a supplier's tax clearance certificate is real?

Ask for the certificate and check the name, TPIN and expiry date against ZRA's free Taxpayer Search. If anything looks wrong, call ZRA on 4111 with the certificate number before you pay.