🇿🇲 Zambia · Guide
How Income Tax Works in Zambia
Zambia's PAYE is computed on your full gross salary in 4 bands. Two more deductions come off separately: NAPSA pension (5%, capped) and NHIMA health insurance (1% of basic salary only).
The PAYE bands (monthly)
| Monthly income (ZMW) | Rate |
|---|---|
| 0 – 5,100 | 0% |
| 5,100.01 – 7,100 | 20% |
| 7,100.01 – 9,200 | 30% |
| Above 9,200 | 37% |
Worked example
Monthly salary of K15,000 (basic K12,000): NAPSA = 5% × 15,000 = K750. NHIMA = 1% × 12,000 = K120. PAYE = 1,030 + 37% × (15,000 − 9,200) = K3,176. Take-home = 15,000 − 750 − 120 − 3,176 = K10,954.
Try it: Zambia salary calculator →
Sources: Zambia Revenue Authority (zra.org.zm), NAPSA (napsa.co.zm). Estimate only — not tax advice.