PAYE calculator Zambia

Enter your gross pay for the month and see how much PAYE your employer should deduct, band by band.

The calculator uses the monthly tax bands the Zambia Revenue Authority publishes for 2026.

How it's calculated

The first K 5,100 of your monthly pay is taxed at 0%.
Pay from K 5,100 to K 7,100 is taxed at 20%, and pay from K 7,100 to K 9,200 at 30%.
Everything above K 9,200 is taxed at 37%.
Each rate applies only to the slice of pay inside its band, so a pay rise never lowers your take-home pay.

An example

ZRA's own example: on taxable pay of K15,000 the tax is K0 + K400 + K630 + K2,146 = K3,176, which leaves K11,824.

Frequently asked questions

Is my NAPSA contribution deducted before PAYE?

No. Since 1 January 2018 pension contributions are no longer deducted before working out chargeable income, so PAYE is charged on your gross emoluments.

Are allowances taxed?

Yes. Cash allowances such as housing, transport, education, utility and settling-in allowances are taxable. So are bills your employer pays for you, like rent, electricity or school fees.

Which payments are exempt from PAYE?

Pension, gratuity, redundancy pay, severance pay, salary in lieu of notice and repatriation allowance are exempt. So are medical expenses, funeral expenses, Labour Day awards and per diem or travel allowances.

When does my employer pay the PAYE to ZRA?

By the 10th day of the month after the month of the deduction, together with the PAYE return.

Key terms

Emoluments: Everything you earn from employment: wages, salary, overtime, leave pay, commissions, bonuses and allowances.
Chargeable income: The part of your pay that the tax bands apply to.
Marginal rate: The rate charged on the last kwacha you earn.