Although not a pre-requisite for investing in Zambia, foreign investors are subject to higher (discriminatory) minimum capital requirements for accessing available tax incentives.
"3. In this Act, unless the context otherwise requires — [...]
" foreign investor " means a person who makes direct investment in the country and who in the case of a natural person is not a citizen or permanent resident of Zambia and in the case of a company is incorporated outside Zambia;[...]
" local investor " means a person who makes direct investment in the country and who in the case of a natural person is a citizen or permanent resident and in the case of a company is incorporated in Zambia; 
[...]
PART VIII - INCENTIVES [...]
56. (1) A foreign investor who invests not less than five hundred thousand United States Dollars or the equivalent in convertible currency, in a priority sector, is entitled to incentives as specified by or under the Customs and Excise Act or Income Tax Act.
(2) A local investor who invests not less than fifty thousand United States Dollars or the equivalent in convertible currency, in a priority sector, is entitled to incentives as specified by or under the Customs and Excise Act or Income Tax Act.[...]" (THE ZAMBIA DEVELOPMENT AGENCY ACT, 2006, as amended)
THE ZAMBIA DEVELOPMENT AGENCY ACT, 2006, as amended
[<a href="https://www.zda.org.zm/wp-content/uploads/2020/12/ZDA-Act-2006-1.pdf">Act</a>],[<a href="https://www.parliament.gov.zm/sites/default/files/documents/acts/ACT%20No.%2048%20OF%202021%2C%20THE%20ZAMBIA%20DEVELOPMENT%20AGENCY%28AMENDMENT%29%20BILL.pdf">Amendment</a>]