By Melody Mwala

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.

Secretary to the Treasury Felix says in a statement obtained by Solwezi Today that the increase reflects Zambia’s transition from reliance on borrowing and external financing towards 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.

Mr Nkulukusa says 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 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 Danmore Mulima, Moono Simatyaba and David Chisupa.

Mr Nkulukusa 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.

And 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.

He added that the Ministry is currently liaising with the Tribunal Secretariate 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.