Rental income tax calculator Zambia
Enter the rent you receive for a month or a year and see the rental income tax due.
Since 1 January 2022 rental income tax is a stand-alone tax paid by the landlord, not withheld by the tenant.
How it's calculated
- Each month, the first K 2,500 of rent is taxed at 0%.
- Rent above that and up to K 66,666.67 is taxed at 4%.
- Rent above K 66,666.67 a month is taxed at 16%.
- Over a year the same bands are K 30,000 and K 800,000.
An example
ZRA's example: rent of K70,000 in a month pays 0% on K2,500, 4% on K64,166.67 and 16% on K3,333.33, a total of K3,100.
Frequently asked questions
When is the tax due?
The return and payment are due within 14 days after the end of the month in which you received the rent.
Does it cover lodges and car hire?
No. Lodges with a valid trading licence, rental of vehicles or equipment, and rental of trademarks or other intangible assets fall outside rental income tax.
Is rent also subject to VAT?
Rent from commercial property is subject to VAT. Rent from property let for domestic purposes is not.
Who pays in a partnership?
The partnership itself pays the tax, not the individual partners.
Key terms
- Rental income
- Money earned from letting or leasing land or buildings: houses, flats, shops, offices, farms or car parks.
Up-to-date official data
Data checked against the official source on .
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