Zambia
Net business/self-employment income under progressive PIT (up to ~37.5%), not capital gains. The 5% turnover-tax regime generally does not cover professional trading income, so standard income tax with provisional payments applies.
Self-employment / business income under the Income Tax Act; taxed as ordinary income, not capital gains (Zambia has no general CGT).
Progressive PIT 0/20/30/37.5% (top ~37.5% above ~ZMW 110,400/yr, 2025) on net business profits. Turnover tax (5%) excludes consultancy-type services.
NAPSA pension contributions are tied to formal employment; the self-employed are not generally compelled (voluntary membership available).
Standard income tax with annual self-assessment and provisional tax; turnover tax (below ZMW 5m) does not cover consultancy/professional trading income.
No specific crypto tax law; USDC payouts taxed as ordinary income in ZMW at receipt; foreign income self-declared.