Pay as You Earn Calculator - Zambia | Jobswire.

Pay as You Earn Calculator

Effective 1st January 2018


Income Tax Bands

Income Tax Bands (ZMW) Tax Rates (%)
3,300.00 and Below 0%
3,300.01 – 4,100.00 25%
4,100.01 – 6,200.00 30%
6,200.00 and Above 37.5%

ZRA Tax Computation Guide

The constitution of Zambia—under the PAYE system—mandates employers to deduct gross payments using the following variables

  • Total gross pay
  • Tax bands
  • Statutory deductions (e.g. NAPSA)

  • A key thing to bare in mind is that a proportion of statutory deductions are removed before the tax calculation—the amount deducted is either 15% of total statutory contributions or ZMW 255.00, whichever is the minimum.

    REFERENCES

  • Zambia Revenue Authority (ZRA) Tax Tables
  • Zambia Daily Mail
  • 2018 Zambian Budget