In 2018 the Zambian Cabinet proposed a levy on internet phone calls. 80% of phone calls in Zambia occur on internet based services including Skype, WhatsApp and Viber. The proposed levy is in the sum of 30 Ngwee per day (MISA, 2018).
The use of internet services is subject to the Value Added Tax Act as a taxable service. In September 2019 the Ministry of Finance confirmed that the Sales Tax Bill, scheduled to be implemented in January 2020, had been withdrawn (EY, 2019).