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ZM Tax 2021

Zambia Tax Tables 2021 - Tax Rates and Thresholds in Zambia

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This page contains the tax table information used for the calculation of tax and payroll deductions in Zambia in 2021. These tax tables are used for the tax and payroll calculators published on iCalculator™ ZM, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Zambia or would like to add to or suggest amendments to the information herein then please contact us.

Zambia Personal Income Tax Tables in 2021

The Income tax rates and personal allowances in Zambia are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Zambia Tax Calculator 2021.

Zambia Residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from ZMW 0.000.00to ZMW 48,000.00
25%Income from ZMW 48,000.01 to ZMW 57,600.00
30%Income from ZMW 57,600.01 to ZMW 82,800.00
37.5%Income from ZMW 82,800.01 and above
Zambia Non-residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from ZMW 0.000.00to ZMW 48,000.00
25%Income from ZMW 48,000.01 to ZMW 57,600.00
30%Income from ZMW 57,600.01 to ZMW 82,800.00
37.5%Income from ZMW 82,800.01 and above

Zambia Social Security and Payroll Deduction Rates in 2021

Zambia Social Security in 2021: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Social Security (NAPSA)5%5%10%
National Health Insurance1%1%2%
Zambia Social Security and Payroll Deduction in 2021: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Social Security (NAPSA)n/aZMW 322,080.00n/aZMW 322,080.00
National Health Insurancen/an/an/an/a

Zambia VAT Rates in 2021

VAT rates for Zambia are reviewed annually, you can use the VAT Calculator to calculate VAT due in Zambia or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Zambia VAT Rates
VAT RateVAT Description
16%Standard Rate

Historic Tax Tables supported for Zambia

The following tax tables are supported by iCalculator™ ZM as part of the suite of free tax tools we provide for Zambia.