How salary deductions work in Zambia
| Monthly income (ZMW) | PAYE rate |
|---|---|
| 0 – 5,100 | 0% |
| 5,100.01 – 7,100 | 20% |
| 7,100.01 – 9,200 | 30% |
| Above 9,200 | 37% |
NAPSA: 5% of gross, capped at K1,861.80/month. NHIMA: 1% of basic salary (no ceiling). PAYE is computed on the full gross. Sources: Zambia Revenue Authority (zra.org.zm), NAPSA (napsa.co.zm), NHIMA (nhima.co.zm).