Individual - Taxes on personal income

Last reviewed - 29 June 2023

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 2022 charge year are as follows:

Taxable income (ZMW) Rate of income tax (%)
Up to 57,600 0
57,601 to 81,600 20
81,601 to 106,800 30
Over 106,800 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).