Official figures dated 1 Jan 2026
Payslip
October 2026 · Zambia
2026 tax bands
Zambia Revenue Authority
Earnings
Deductions
Take-home pay a month
K10,924.00
21.2% of your pay goes in tax · top band 37%
Where it goes
Your tax staircase
Each rate only applies to the part of your pay inside its step, so you never pay the top rate on everything.
PAYE
Zambia · TapTip Tools
No. 720606
11 Oct 2026 09:07
Take-home pay
K10,924.00
a month
Tax band by band (monthly)
| Band | Rate | Tax |
|---|---|---|
| K0 – K5,100 | 0% | K0.00 |
| K5,100 – K7,100 | 20% | K400.00 |
| K7,100 – K9,200 | 30% | K630.00 |
| Above K9,200 | 37% | K2,146.00 |
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Good to know
K3,176. The first K5,100 is tax-free, the next K2,000 is taxed at 20% (K400), the next K2,100 at 30% (K630) and the remaining K5,800 at 37% (K2,146). Take-home pay before NAPSA and NHIMA is K11,824. This matches the worked example on the ZRA website.
Monthly income up to K5,100 is tax-free. K5,100.01 to K7,100 is taxed at 20%, K7,100.01 to K9,200 at 30%, and everything above K9,200 at 37%.
Yes, unless you switch them off. NAPSA is 5% of your pay up to a monthly ceiling: in 2026 the most you pay is K1,861.80 a month (5% of K37,236), and your employer pays the same. NHIMA is 1% of your basic pay, matched by your employer. PAYE is worked out on your gross pay, before these come off.
No. Each rate only applies to the part of your salary inside its band, which is why the effective rate (21.2% in the example above) is lower than the top rate.