When you sell land in Zambia, you must pay Property Transfer Tax (PTT) to the Zambia Revenue Authority (ZRA). As the seller, you pay tax on the higher of what you actually sold the land for or its open market value. The current rate is 8% of that value [Property Transfer Tax Act, Cap. 340]. However, tax rates can change each year, so confirm the exact current rate on the ZRA portal or by contacting ZRA directly before you proceed.
What you need to do: Within 14 days of ZRA assessing your transfer, you must pay the PTT. ZRA will need your Tax Identification Number (TPIN) and the buyer's TPIN, a copy of your sale agreement, and a property valuation. Once ZRA clears your PTT payment, you can register the land transfer at the Lands Registry. Importantly, you cannot complete the land registration without this PTT clearance, so this step comes before you go to Lands.
Key point: ZRA may assess tax based on the open market value of the land even if you and the buyer agree on a lower price, so declaring a lower sale price will not reduce what you owe. To get the current confirmed rate and to start the process, visit the ZRA website or contact your nearest ZRA office.