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Zambia
Individual - Taxes on personal income
Last reviewed - 20 August 2020Under 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 2020 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).
