Zambia Tax Tables 2022 - Tax Rates and Thresholds in Zambia
This page contains the tax table information used for the calculation of tax and payroll deductions in Zambia in 2022. 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.
2022 Tax Tables [Quick Links]
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Zambia Personal Income Tax Tables in 2022
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 2022.
Zambia Residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from ZMW 0.000.00 | to | ZMW 57,600.00 |
| 20% | Income from ZMW 57,600.01 | to | ZMW 81,600.00 |
| 30% | Income from ZMW 81,600.01 | to | ZMW 106,800.00 |
| 37% | Income from ZMW 106,800.01 | | and above |
Zambia Non-residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from ZMW 0.000.00 | to | ZMW 57,600.00 |
| 20% | Income from ZMW 57,600.01 | to | ZMW 81,600.00 |
| 30% | Income from ZMW 81,600.01 | to | ZMW 106,800.00 |
| 37% | Income from ZMW 106,800.01 | | and above |
Zambia Social Security and Payroll Deduction Rates in 2022
Zambia Social Security in 2022: Rates for Employers and Employees| Category | Employee | Employer | Total |
|---|
| Social Security (NAPSA) | 5% | 5% | 10% |
| National Health Insurance | 1% | 1% | 2% |
Zambia Social Security and Payroll Deduction in 2022: Earnings Thresholds for Employers and Employees| Category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Social Security (NAPSA) | n/a | ZMW 322,080.00 | n/a | ZMW 322,080.00 |
| National Health Insurance | n/a | n/a | n/a | n/a |
Zambia VAT Rates in 2022
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 Rate | VAT 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.