Zambia Personal Income Tax
Detailed personal income tax rates and rules for Zambia in 2026.
Income TaxZMW
Zambia levies progressive income tax with rates from 0% to 37.5%. The first ZMW 57,600 annually is tax-free. Employment income is taxed through PAYE. Non-residents are taxed on Zambian-sourced income at applicable rates.
| Income Range (ZMW) | Tax Rate |
|---|---|
| ZK 0 – ZK 58K | 0% |
| ZK 58K – ZK 82K | 20% |
| ZK 82K – ZK 106K | 30% |
| ZK 106K+ | 37.5% |
Filing Deadline
June 21 of the following year
Residency Rule
An individual is resident if they are ordinarily resident in Zambia or present for more than 183 days in a tax year.
How Zambia Income Tax compares
Zambia’s top personal income tax rate of 37.5% is the 50th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Zambia
37.5%
Africa average
32.3%
Global average
27.7%
