Zambia
Sources and data for Zambia
Every value the calculators use, with its effective dates and a link to the official source.
Monthly PAYE tax bands
- Current value
Table with 4 brackets
K 0 / K 5,100 0% K 5,100 / K 7,100 20% K 7,100 / K 9,200 30% K 9,200 + 37% - From
- 1 January 2026
- Source
- Zambia Revenue AuthorityPay As You Earn (PAYE) leaflet: example calculation with the 2026 tax bands
- Checked on
- 26 October 2026
NAPSA employee contribution rate
- Current value
- 5%
- From
- 1 January 2026
- Checked on
- 26 October 2026
NAPSA monthly earnings ceiling
No verified figure for today
NHIMA contribution rate (employee and employer, each)
- Current value
- 1%
- From
- 1 January 2026
- Source
- National Health Insurance Management AuthorityNHIMA FAQs, question 29: how are premiums calculated?
- Checked on
- 26 October 2026
Skills Development Levy rate
- Current value
- 0.5%
- From
- 1 January 2017
- Checked on
- 26 October 2026
VAT standard rate
- Current value
- 16%
- From
- 1 January 2026
- Checked on
- 26 October 2026
VAT registration threshold a year
- Current value
- K 800,000
- From
- 1 January 2026
- Checked on
- 26 October 2026
Turnover tax rate
- Current value
- 5%
- From
- 1 January 2026
- Checked on
- 26 October 2026
Turnover taxed at 0% each month
- Current value
- K 2,500
- From
- 1 January 2026
- Checked on
- 26 October 2026
Turnover tax limit a year
- Current value
- K 5,000,000
- From
- 1 January 2026
- Checked on
- 26 October 2026
Monthly rental income tax bands
- Current value
Table with 3 brackets
K 0 / K 2,500 0% K 2,500 / K 66,666.67 4% K 66,666.67 + 16% - From
- 1 January 2026
- Checked on
- 26 October 2026
Annual rental income tax bands
- Current value
Table with 3 brackets
K 0 / K 30,000 0% K 30,000 / K 800,000 4% K 800,000 + 16% - From
- 1 January 2026
- Checked on
- 26 October 2026
Property transfer tax rates
- Current value
- Land, buildings and improvements 8%
- Shares 8%
- Intellectual property 8%
- Mining right for a mining licence 10%
- Mining right for an exploration licence 8%
- Mineral processing licence 10%
- From
- 1 January 2026
- Checked on
- 26 October 2026
Mobile money transaction levy per transaction
- Current value
Table with 8 brackets
K 0 / K 150 0% 0.32 K 150 / K 300 0% 0.40 K 300 / K 500 0% 0.80 K 500 / K 1,000 0% 2.00 K 1,000 / K 3,000 0% 4.00 K 3,000 / K 5,000 0% 7.50 K 5,000 / K 10,000 0% 8.00 K 10,000 + 0% 10.00 - From
- 1 January 2026
- Checked on
- 26 October 2026
Presumptive tax a year per public service vehicle
- Current value
- 36 to 49 seats K 10,368
- 22 to 35 seats K 7,776
- 18 to 21 seats K 5,184
- 12 to 17 seats K 2,592
- Fewer than 12 seats, taxis included K 1,296
- From
- 1 January 2026
- Checked on
- 26 October 2026
Minimum basic pay a month by category
- Current value
- Category I: general worker, cleaner, helper, office orderly, service station attendant K 1,487
- Category II: security guard K 1,487
- Category III: assistant sales person, packer, book binder, printer K 1,801.98
- Category IV: driver, pump attendant, craft certificate holder K 2,119.23
- Category V: typist, receptionist, telephonist K 2,296.89
- Category VI: sales person K 2,680.92
- Category VII: qualified clerk, machine operator K 2,861.36
- From
- 1 January 2024
- Checked on
- 26 October 2026
Minimum basic pay an hour by category
- Current value
- Category I: general worker, cleaner, helper, office orderly, service station attendant K 7.15
- Category II: security guard K 7.15
- Category III: assistant sales person, packer, book binder, printer K 8.66
- Category IV: driver, pump attendant, craft certificate holder K 10.19
- Category V: typist, receptionist, telephonist K 11.04
- Category VI: sales person K 12.89
- Category VII: qualified clerk, machine operator K 13.76
- From
- 1 January 2024
- Checked on
- 26 October 2026
Minimum transport allowance a month
- Current value
- K 200
- From
- 1 January 2024
- Checked on
- 26 October 2026
Minimum lunch allowance a month
- Current value
- K 180
- From
- 1 January 2024
- Checked on
- 26 October 2026
Minimum housing allowance (share of basic pay)
- Current value
- 30%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Night shift differential (18:00 to 06:00)
- Current value
- 15%
- From
- 1 January 2024
- Checked on
- 26 October 2026
Annual leave earned per month
- Current value
- 2 days
- From
- 11 April 2019
- Checked on
- 26 October 2026
Working days that divide full pay in the leave formula
- Current value
- 26 days
- From
- 11 April 2019
- Checked on
- 26 October 2026
Hours a week before overtime
- Current value
- 48 hours
- From
- 11 April 2019
- Checked on
- 26 October 2026
Hours a week before overtime for a watchperson or guard
- Current value
- 60 hours
- From
- 11 April 2019
- Checked on
- 26 October 2026
Overtime rate
- Current value
- 1.5
- From
- 11 April 2019
- Checked on
- 26 October 2026
Rate for a public holiday or weekly rest day
- Current value
- 2
- From
- 11 April 2019
- Checked on
- 26 October 2026
Hours that divide monthly basic pay
- Current value
- 208 hours
- From
- 11 April 2019
- Checked on
- 26 October 2026
Hours that divide monthly basic pay for a watchperson or guard
- Current value
- 240 hours
- From
- 11 April 2019
- Checked on
- 26 October 2026
Minimum gratuity on a long-term contract
- Current value
- 25%
- From
- 11 April 2019
- Checked on
- 26 October 2026
Months of basic pay per year served on redundancy or death in service
- Current value
- 2 months
- From
- 11 April 2019
- Checked on
- 26 October 2026
Months of basic pay per completed year on medical discharge
- Current value
- 3 months
- From
- 11 April 2019
- Checked on
- 26 October 2026
Maternity leave
- Current value
- 14 weeks
- From
- 11 April 2019
- Checked on
- 26 October 2026
Extra maternity leave for a multiple birth
- Current value
- 4 weeks
- From
- 11 April 2019
- Checked on
- 26 October 2026
Maternity leave that must follow the birth
- Current value
- 6 weeks
- From
- 11 April 2019
- Checked on
- 26 October 2026
Paternity leave
- Current value
- 5 days
- From
- 11 April 2019
- Checked on
- 26 October 2026
Sick leave days on full pay, then on half pay (short-term contract)
- Current value
- 26 days
- From
- 11 April 2019
- Checked on
- 26 October 2026
Sick leave months on full pay, then on half pay (long-term contract)
- Current value
- 3 months
- From
- 11 April 2019
- Checked on
- 26 October 2026
Notice for a contract of up to one month
- Current value
- 24 hours
- From
- 11 April 2019
- Checked on
- 26 October 2026
Notice for a contract of more than one month and up to three months
- Current value
- 14 days
- From
- 11 April 2019
- Checked on
- 26 October 2026
Notice for a contract of more than three months
- Current value
- 30 days
- From
- 11 April 2019
- Checked on
- 26 October 2026
Values that update automatically
Bank of Zambia mid-rate, kwacha per US dollar
- Current value
- K 20.4181
- Latest figure
- 12 November 2026
Consumer Price Index, all items (2009 = 100)
- Current value
- No verified figure for today