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Zambia Individual - Taxes on personal income

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Under the Income Tax Act, Zambia has a source-based system for the taxation of income. Income deemed to be from a Zambian source is generally subject to Zambian income tax. Zambian residents are also subject to income tax on interest and dividends from a source outside Zambia.

Personal income tax rates

The rates of income tax applicable to an individual for the 2019 charge year are as follows:

Taxable income (ZMW) Rate of income tax (%)
Up to 39,600 0
39,601 to 49,200 25
49,201 to 74,400 30
Over 74,401 37.5

In principle, the same rates apply to both Zambian and non-Zambian residents. In practice, the only mechanism for income of non-Zambian residents to be subject to income tax at these rates would be on Zambian-source emoluments from an employment or office under pay-as-you-earn (PAYE). Other Zambian-source income of non-Zambian residents could be subject to withholding tax (WHT).

Note that a special rate of 10% may apply to taxable lump sum payments from approved pension funds and taxable gratuities and compensation for loss of office.


Last Reviewed - 26 July 2019

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