Withholding tax calculator Zambia 2026

Withholding tax on consultancy fees · 15%

K1,500.00

paid over ZRA

Payment before tax: K10,000.00
Kept back for ZRA: − K1,500.00
Paid to the resident: K8,500.00

Nov 14

Pay ZRA by the 14th of the month after the payment. For a resident it counts against their income tax for the year.

Withholding tax K1,500.00 (15%) Answer ↓

Figures used

Straight from the source

Withholding tax

15% residents · 20% non-residents

Zambia Revenue Authority; PwC Zambia tax summary (July 2026) ↗

Good to know

Questions people ask

What is withholding tax in Zambia?

Tax the payer deducts from certain payments and pays to ZRA for the person being paid. It covers dividends, interest, royalties, management and consultancy fees, commissions, non-resident contractors and entertainers.

What are the rates?

15% for residents and 20% for non-residents on most payments; 15% for everyone on government bond interest. Non-resident construction and haulage contractors and entertainers pay 20%. A tax treaty can lower the non-resident rate, with ZRA's clearance.

When is it due?

The return and payment are due by the 14th of the month after the payment.

What if the fee was agreed "net of tax"?

Choose "what they receive" under "Change details". The payment is grossed up: for a K10,000 net fee at 15%, the gross is K11,764.71 and the withholding tax K1,764.71.

Is it a final tax?

For non-residents, yes. For resident consultants it is a credit against their income tax for the year.