Taxation of digital financial services (DFS) in Africa


  • Benin flag-icon
  • Burkina Faso flag-icon
  • Cameroon flag-icon
  • Central African Republic flag-icon
  • Chad flag-icon
  • Congo, Dem. Rep. of flag-icon
  • Congo, Rep. flag-icon
  • Cote d'Ivoire flag-icon
  • Ghana flag-icon
  • Kenya flag-icon
  • Nigeria flag-icon
  • Tanzania flag-icon
  • Uganda flag-icon
  • Zambia flag-icon
  • Zimbabwe flag-icon


Total population : 20.02 M. (2022)
Working age (15-64) population : 11.09 M. (2022)
Mobile money accounts1: 15.9 M. (2022)
Transaction values (% GDP) : 58,64% (2022)

1Note: Responses are from participants aged +15

Changes to specific taxes on digital financial services in Zambia


  1. The Mobile Money Transaction Levy Bill, 2023
    Zambia implements a Levy on Mobile money withdrawals values fixed at ZMW 0.08 - 1.80, depending on transaction values.

Mobile money use and accounts

Evolution in the usage of mobile money
(source: IMF, Financial Access Survey (FAS) (2023) )

Sorry, the graph is not available for this device.

Evolution in mobile money and financial institution accounts
(source: World Bank, Global Findex Database (2021) )

Disparity in Digital Financial Service usage between wealthier and poorer segments of the population
(source: World Bank, Global Findex 2021)

Made or received digital payment (% of each group)

*Note: responses are from participants aged +15

Mobile money accounts (% of each group)

*Note: responses are from participants aged +15

Financial institution accounts (% of each group)

*Note: responses are from participants aged +15

Digital payments and accounts by user group
(source: World Bank, Global Findex 2021)

Adults making or receiving digital payments

Adults with a mobile money account

Adults with a financial institution account

Download the factsheet
Factsheet not available

Last update : 31/01/2024