---
title: "Zambia tax for new residents 2026: rates and regimes"
url: https://settleanywhere.com/countries/zambia/tax/
lang: en
updated: 2026-10-12
---

# Zambia tax

No special regime for new residents in our records.

Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## Standard rules and foreign-source income

Standard rules

### Zambia: PAYE on employment income, 0-37%

37% tax

**Details**

- 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. (source 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 verified [Change log](https://settleanywhere.com/changes/)

## VAT, social security and 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.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

**Sources (1)**

## Official sources

1. [PAYE calculator and tax bands](https://www.zra.org.zm/paye-calculator/) · Zambia Revenue Authority · checked 2026-10-12