Zambia’s Mining Tax and Content Reforms

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The Zambian government enacted key mining reforms to boost local participation and support artisanal miners. The 2026 budget raised the turnover tax threshold for small-scale miners from K800,000 to K5 million, aiming to simplify compliance and encourage formalization. Meanwhile, a new Local Content Law requires mining firms to prioritize Zambian goods and services. Policy groups have urged enhanced monitoring, stakeholder engagement, and digital systems to ensure effective implementation and prevent revenue losses.