Rental income tax calculator Zambia 2026

Rental income tax for the year

K1,200.00

about K100.00 a month · 2% of K60,000 rent

0% 4%

0% up to K30,000 · K30,000 K0.00
4% up to K800,000 · K30,000 K1,200.00
12.5% above K800,000 · K0 K0.00

On gross rent, before costs. The tax-free part rose to K30,000 a year in 2026. Zambia Revenue Authority (2026 Budget).

Rental income tax K1,200.00 a year Answer ↓

Figures used

Straight from the source

Rental income tax

0% to K30,000 · 4% to K800,000 · 12.5% above

Zambia Revenue Authority (2026 Budget) ↗

Good to know

Questions people ask

How is rental income tax calculated in Zambia?

On the gross rent you receive in a year, band by band: the first K30,000 at 0%, the next part up to K800,000 at 4%, and anything above K800,000 at 12.5%. On K60,000 of rent a year: (60,000 − 30,000) × 4% = K1,200.

What changed in 2026?

The tax-free part rose from K12,000 to K30,000 a year (K2,500 a month), in the 2026 Budget. The 4% and 12.5% rates did not change.

Can I deduct repairs or the mortgage?

No. Rental income tax is on gross rent, before any costs, like turnover tax.

Who pays it?

The landlord. Since 2022 rent has its own tax, paid by the landlord, instead of tenants withholding 10%.