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In Zambia, PAYE is charged on monthly taxable pay in 4 bands, from 0% to 37%. The first K5,100 a month is tax-free. These are ZRA's tables in force from 1 January 2026, as SwiftlyPeople's payroll uses them.
Tax = taxable pay × the band's rate − the band's deduct amount. The bands are monthly.
| Monthly taxable pay | Rate | Deduct |
|---|---|---|
| K0 to K5,100 | 0% | K0 |
| K5,100.01 to K7,100 | 20% | K1,020 |
| K7,100.01 to K9,200 | 30% | K1,730 |
| K9,200.01 and above | 37% | K2,374 |
On taxable pay of K15,000 a month, in the K9,200.01 and above band: K15,000 × 37% − K2,374 = K3,176. Taxable pay is what is left after anything the law lets you take off first. The calculator works it all out from a salary, and shows take-home pay on common salaries.
What is taken from pay alongside PAYE, and what the employer pays on top.
| Rate | Paid by | |
|---|---|---|
| NAPSA (Employee) | 5% of gross pay, on up to K37,236 a month (at most K1,861.80) | Employee |
| NAPSA (Employer) | 5% of gross pay, on up to K37,236 a month (at most K1,861.80) | Employer |
| NHIMA (Employee) | 1% of basic pay | Employee |
| NHIMA (Employer) | 1% of basic pay | Employer |
| Skills Development Levy | 0.5% of gross pay | Employer |
| Amount | |
|---|---|
| Tax credit for differently abled persons | K7,200 a year |
PAYE is charged at 0% on the first K5,100 a month in kwacha of taxable pay, on ZRA's tables in force from 1 January 2026.
37%, on monthly taxable pay of K9,200.01 and above.
Find the band the month's taxable pay falls in, multiply the pay by the band's rate, and take off the band's deduct amount. On K15,000: K15,000 × 37% − K2,374 = K3,176.
Alongside PAYE: NAPSA (Employee) (5% of gross pay, on up to K37,236 a month (at most K1,861.80)) and NHIMA (Employee) (1% of basic pay).
NAPSA (Employer) (5% of gross pay, on up to K37,236 a month (at most K1,861.80)), NHIMA (Employer) (1% of basic pay) and Skills Development Levy (0.5% of gross pay).
In Zambia, the NAPSA rate is 5% of gross pay from the employee and 5% from the employer, on up to K37,236 a month, so at most K1,861.80 each a month.
In Zambia, the NHIMA rate is 1% of basic pay from the employee and 1% from the employer.
In Zambia, the Skills Development Levy rate is 0.5% of gross pay, paid by the employer.
They are the tables in force from 1 January 2026, which SwiftlyPeople's payroll and free calculator use for November 2026. When ZRA publishes new tables, we load them for every company in Zambia, and this page changes with them.
SwiftlyPeople works out PAYE and every contribution for each employee, on whichever tables were in force for the month, and has the returns ready to file.