Zambia
Individual - Taxes on personal income
Last reviewed - 01 June 2022Under 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 54,000 | 0 |
54,001 to 57,600 | 25 |
57,601 to 82,800 | 30 |
Over 82,801 | 37.5 |
* Zambian kwacha
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).