Zambia expects approximately 82 percent of resources supporting the 2026 National Budget to be mobilized domestically through tax and non-tax revenue, up from 55.2 percent in 2021. This was made known by the Secretary to the Treasury Felix Nkulukusa. This increase according to the Secretary reflects Zambia’s transition from reliance on borrowing and external financing toward stronger domestic resource mobilization.
The projected rise from 55.2 percent in 2021 to 82 percent in 2026 represents an increase of 26.8 percentage points, equivalent to approximately 48.6 percent relative growth in the share of the National Budget supported by domestically mobilized resources. This marks significant progress toward fiscal self-reliance, reduced dependence on borrowing and greater national control over development financing.
The Secretary to the Treasury was speaking; Tuesday, when newly sworn-in Tax Appeals Tribunal Chairperson Diana Bunting and members of the Tribunal paid a courtesy call to the Ministry of Finance and National Planning after taking their oaths of office before the Court of Appeal. The other members of the Tax Appeals Tribunal are Mr. Danmore Mulima, Ms. Moono Simatyaba and Mr. David Chisupa.
The Secretary to the Treasury said an independent and efficient tax appeals system is critical to achieving the domestic revenue targets through strengthened taxpayer confidence, voluntary compliance promotion and ensuring the timely resolution of disputes. “When tax disputes remain unresolved, taxpayers continue accumulating penalties, businesses operate under uncertainty and the Government does not receive revenue on time. In the end, everyone loses,” Mr. Nkulukusa said. He said taxpayers were more likely to meet their obligations when confident that disputed tax administration decisions could be reviewed fairly, independently and expeditiously.
Following substantial progress in Zambia’s debt restructuring process, Mr. Nkulukusa said the Government’s focus was now firmly on attracting investment, expanding economic activity and increasing the domestic revenue base. He said ongoing tax reforms are making the system simpler, more equitable and supportive of enterprise while preserving taxpayers’ right to seek redress where they believe they have been treated incorrectly or unfairly. Mr. Nkulukusa reaffirmed the Government’s commitment to protecting the Tribunal’s independence and providing the administrative and financial environment required for it to operate effectively. “Our role is not to direct the Tribunal, but to support it so that it can discharge its mandate efficiently, impartially and independently,” he said. He added that the Ministry is currently liaising with the Tribunal Secretariat on administrative matters and would continue reviewing its funding and operational requirements within the context of the national fiscal health.
The Ministry will also assess proposals for full-time Tribunal membership as the volume and complexity of tax disputes increases. Speaking earlier, Tax Appeals Tribunal Chairperson Diana Bunting said reducing the backlog of unresolved cases would be an immediate priority. “Justice delayed is justice denied,” Ms. Bunting said, adding that, “prolonged delays create uncertainty for taxpayers and have significant implications for government revenue.” She said the Tribunal will work on strengthening case management, improving the scheduling of hearings and ensuring the timely delivery of well-reasoned decisions. The Tax Appeals Tribunal Chairperson also proposed a structured succession process for the Tribunal to prevent future institutional gaps. Ms. Bunting also called for enhanced funding to support circuit hearings, digital case-management systems, continuous professional development and improved access to tax justice across the country. Ms. Bunting advocated for the gradual transformation of the institution into a specialized Tax Court or tribunal with full-time members.
And Tax Appeals Tribunal Registrar Yiyemba Kanganja Chirwa thanked the Government for securing permanent accommodation for the Tribunal. Mrs. Chirwa said procurement of renovation works was underway, with the institution expected to relocate to its permanent premises before the end of 2026. She said the Tribunal had also developed a Client Service Charter, with assistance from the Management Development Division at Cabinet Office, to address concerns raised by users and improve service delivery. Established as the Revenue Appeals Tribunal in 1998 and operationalized in 1999, the institution was renamed the Tax Appeals Tribunal following legislative reforms in 2015. It provides an independent avenue for reviewing disputed decisions of the Zambia Revenue Authority.