Understanding mobile money usage and taxation in Zambia

Policy note Sustainable Growth and Tax

This policy note outlines three insights policymakers should consider as mobile money use expands across Zambia.

  • Mobile money’s widespread usage for domestic remittances reduces poverty and enhances structural transformation.
  • The new mobile money tax fee structure could be revised more progressively, boosting tax fairness and revenue.
  • Research partnerships should be established between the Ministry of Finance and National Planning, Bank of Zambia, Zambia Information and Communications Technology Authority, Zambia Revenue Authority, and external partners to evaluate the effects of the mobile money tax and mobile money use across Zambia.