Zambia tax guide
Planning reference for Zambia using ZMW salary values.
This is not an official government calculation. Confirm final details with Zambia Revenue Authority or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Standard Zambia-resident formal-sector employee with regular salary and no elective deductions. Includes the 2026 PAYE bands, employee NAPSA pension and mandatory NHIMA health-insurance contribution.
Reference details
| Currency | ZMW |
|---|---|
| National tax label | Pay As You Earn |
| Personal allowance | Not modeled |
| Employee contributions | Employee NAPSA is 5% of monthly earnings up to ZMW 37,236; NHIMA is 1% of gross salary without a cap. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 0.0% | Up to 61,200 ZMW |
| 2 | 20.0% | Up to 85,200 ZMW |
| 3 | 30.0% | Up to 110,400 ZMW |
| 4 | 37.0% | Top bracket and above |
Official source
Zambia Revenue Authority: https://www.zra.org.zm/
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.