Zambia Revenue Authority (ZRA) has rolled out a nationwide Survey to assess the Cost of Tax Compliance.
The survey, which is being conducted from 7 September to 31 October 2026, will establish the costs, challenges and practical experiences taxpayers encounter when meeting their tax obligations.
According to a statement issued by ZRA Corporate Communications Manager, Oliver Nzala, the exercise forms part of the Authority’s broader commitment to building a simpler, more efficient, responsive and taxpayer-centred tax administration system.
ZRA will engage selected taxpayers across the country to understand the amount of time, financial resources and administrative effort businesses and individuals incur in processes such as tax registration, record keeping, filing returns, making tax payments, using electronic tax systems and responding to tax-related requirements.
The Authority said the findings will provide critical evidence to help it identify areas where tax processes can be simplified, unnecessary compliance burdens reduced and taxpayer services improved.
“The survey is not a tax audit, investigation or enforcement exercise. Taxpayers selected to participate are therefore encouraged to provide open and accurate information on their experiences and the challenges they face in complying with their tax obligations,” the statement read.
ZRA Commissioner General, Dingani Banda stated that the survey reflects the Authority’s determination to listen to taxpayers and continuously improve the tax system.
“Effective tax administration is not only about collecting revenue. It is also about understanding what taxpayers go through in meeting their obligations and finding practical ways of making compliance simpler, less costly and more convenient,” Mr. Banda said.
He stressed that ZRA wants a tax system that supports voluntary compliance, encourages business growth and strengthens confidence between taxpayers and the Authority.
Mr. Banda added that reducing the cost of compliance is particularly important for Micro, Small and Medium Enterprises (MSMEs), which may have limited financial and administrative capacity to navigate complex tax processes.
“ZRA will use the results of the survey to support reforms in areas such as digital tax services, taxpayer education, filing and payment processes, administrative procedures, service delivery and compliance support,” he added.
He assured taxpayers that officers conducting the survey will identify themselves appropriately and will only collect information relevant to the exercise.
Mr. Banda, however, urged the public to remain vigilant and to verify the identity of any person claiming to represent ZRA where they are uncertain. “No taxpayer should make any payment to an officer for participating in the survey,” he said.
“ZRA values the cooperation of taxpayers participating in this important national exercise. Their experiences and feedback will contribute directly to building a tax administration system that is easier to understand, easier to use and more responsive to the needs of businesses and citizens.”
The Authority reaffirmed its dedication to balancing effective domestic revenue mobilization with fairness, convenience, transparency and reduced compliance costs.
