🇿🇲 Zambia tax

• On: Monthly chargeable employment income: first ZMW 5,100 (≈ $250) at 0%
• Limit: ZMW 5,100/mo ≈ $250

Employment income is taxed under PAYE on monthly bands: 0% on the first ZMW 5,100, (≈ $250) 20% to 7,100, 30% to 9,200 and 37% above, as shown in the Revenue Authority table labelled 2023. ¹

Taxed on

Monthly chargeable employment income: first ZMW 5,100 (≈ $250) at 0%; next up to 7,100 at 20%; next up to 9,200 at 30%; above 9,200 at 37%. The Zambia Revenue Authority calculator page labels this table "PAYE tax computation bands 2023"; no later table was found on an official page on 12 October 2026.

Limits

• ZMW 5,100 a month (≈ $250) · Monthly income up to this amount is taxed at 0%.
• ZMW 9,200 a month (≈ $460) · Monthly income above this amount is taxed at 37%.

Other taxes

PAYE is charged on gross pay. Employees also pay NAPSA at 5% of gross pay up to a monthly maximum and National Health Insurance at 1% of basic pay (ZRA PAYE calculator). VAT applies separately.

Checked against official sources on 12 Oct 2026, some details partly verifiedChange log