🇿🇲 Zambia Statutory Tax Guide
Zambia Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Zambia Revenue Authority (ZRA).
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📜 Statutory Authority & Legal Framework
In Zambia, personal income taxation is administered by the Zambia Revenue Authority (ZRA) under the authority of Income Tax Act (Cap 323).
Zambia monthly PAYE graduated scale (0% to 37%) with 5% NAPSA pension contribution.
📊 2026 Progressive Marginal Tax Brackets
Currency: ZMW| Income Bracket (K) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| First K5,100 (0%) | 0.0% | Tax-Free Allowance |
| K5,101 – K7,100 (20%) | 20.0% | Tier 2 |
| K7,101 – K9,200 (30%) | 30.0% | Tier 3 |
| Above K9,200 (37%) | 37.0% | Tier 4 |
🛡️ Mandatory Social Security & Pension Contributions
NAPSA Pension + NHIMA
Employee Share: 6.0%
Employer Share: 6.0%
Wage Cap: K 340,000
Frequently Asked Questions: Zambia Taxation
What are the income tax brackets in Zambia? ↓
Zambia operates a progressive tax system administered by Zambia Revenue Authority (ZRA) under Income Tax Act (Cap 323).
What social security or pension contributions apply in Zambia? ↓
Mandatory contributions include: NAPSA Pension + NHIMA (6.0%).