Zambia Tax Rates & PAYE Bands 2026
Current Zambian tax rates effective from 1 January 2026
The PAYE bands, NAPSA rate and ceiling, and NHIMA rate below are the figures used by the Zambia salary calculator. For how each one is applied to a payslip, see the PAYE guide, or what the national budget changes.
NAPSA
National Pension Scheme Authority
National Pension Scheme Authority employee contribution rate (5% of gross salary)
Employer also contributes 5%, total 10%. This calculator shows employee portion only.
NHIMA
National Health Insurance Management Authority
National Health Insurance Management Authority contribution rate (1% of basic salary)
Applied to basic salary only (excludes allowances), per the Third Schedule of the National Health Insurance (General) Regulations, SI No. 63 of 2019. Both employee and employer contribute 1% each, total 2%. No ceiling applies. Note that some payroll systems charge NHIMA on gross instead; the statutory instrument specifies basic salary.
Skills Development Levy
Employer only, not a payslip deduction
Skills Development Levy - 0.5% of gross payroll, remitted to ZRA with the monthly deductions
EMPLOYER ONLY. Never deducted from the employee, so it does not affect net pay and is deliberately excluded from the net pay calculation. Recorded here so employer-facing pages can state it.
PAYE Tax Bands
Pay As You Earn - Progressive Tax Rates
PAYE is calculated using progressive tax bands on your monthly gross emoluments. NAPSA is not subtracted first. Since 1 January 2018 the pension deduction no longer reduces chargeable pay, so PAYE and NAPSA are worked out independently on the same gross figure.
| Monthly Income | Tax Rate |
|---|---|
| First K 5,100.00 | Tax Free |
| K 5,100.00 - K 7,100.00 | 20% |
| K 7,100.00 - K 9,200.00 | 30% |
| Above K 9,200.00 | 37% |
Official PAYE tax bands for Zambia, in force for the 2026 charge year (1 January - 31 December). Rates apply to monthly chargeable emoluments. The bands are unchanged from 2025 - verified for 2026 against PwC Worldwide Tax Summaries (annual equivalents: 0% to K61,200; 20% K61,201-K85,200; 30% K85,201-K110,400; 37% above K110,400). NAPSA is NOT deducted before PAYE is calculated: since 1 January 2018 the allowable pension deduction no longer reduces chargeable emoluments (ZRA Employer's Guide to PAYE).
Historical Rates
Previous years for reference
NAPSA Ceilings
| Year | Max monthly contribution | Insurable earnings ceiling |
|---|---|---|
2026 Current | K 1,861.80 | K 37,236.00 |
| 2025 | K 1,708.20 | K 34,164.00 |
| 2024 | K 1,490.80 | K 29,816.00 |
PAYE Tax Bands (2024)
| Monthly Income | Tax Rate |
|---|---|
| First K 4,800.00 | Tax Free |
| K 4,800.00 - K 6,800.00 | 25% |
| K 6,800.00 - K 8,900.00 | 30% |
| Above K 8,900.00 | 37.5% |