PAYE Calculator Zambia 2026 (ZRA rates)
Enter a monthly or annual gross salary in ZMW and see the income tax, the take-home pay and how each band applies under the 2026 charge year rates.
- Free
- No sign-up
- Nothing uploaded
- Updated for 2026
- Last reviewed October 2026
- Reviewed by the Owoode team
- K ZMW
- VAT 16%
- TPIN
- A4
- English
Rates: 2026 charge year. Monthly bands of K5,100, K7,100 and K9,200, shown as annual. These have applied since 1 January 2024 and the 2026 Budget did not change them. PAYE is charged on gross pay. Since 1 January 2018 NAPSA and NHIMA contributions are not deducted before arriving at chargeable income, so they come out of net pay instead. NAPSA is 5% of pay up to a ceiling NAPSA revises each year (K1,708.20 a month in its 2025 notice), and NHIMA is 1% of basic pay.
Monthly take-home pay
K 8,800.00
K 1,400.00 tax deducted · 13.73% effective rate · 37% marginal rate · K 105,600.00 a year
- Monthly take-home payK 8,800.0086.3%
- TaxK 1,400.0013.7%
- Gross annual income
- K 122,400.00
- Taxable income
- K 122,400.00
- Annual income tax
- K 16,800.00
- Monthly income tax
- K 1,400.00
How the bands apply
| Band | Taxed | Rate | Tax |
|---|---|---|---|
| First K 61,200.00 | K 61,200.00 | 0% | K 0.00 |
| Next K 24,000.00 | K 24,000.00 | 20% | K 4,800.00 |
| Next K 25,200.00 | K 25,200.00 | 30% | K 7,560.00 |
| Above K 110,400.00 | K 12,000.00 | 37% | K 4,440.00 |
Source: ZRA tax information and Practice Note No. 1 of 2024.
How employee tax is withheld
The employer calculates, deducts and remits PAYE under section 71 of the Income Tax Act, using the monthly bands. Remit by the 10th of the following month with the Monthly PAYE Return, ITF/P16.
Employer-paid utilities, school fees and club and professional fees are added to emoluments before tax is worked out. An employee who leaves a job should be given Form ITF/P13(2). Employees taxed under PAYE do not normally file annual returns. Zambians employed by foreign missions and international organisations exempt under the Diplomatic Immunities and Privileges Act must register for PAYE Direct and remit the tax themselves.