ZM · Africa · ZMW
Zambia
Tax rates
Income Tax
37%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Zambia (Individual, Taxes on personal income) · as of 2026-01-01Corporate Tax
30%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
16%
Standard rate
Source: PWC Worldwide Tax Summaries — Zambia (Corporate, Other taxes) · as of 2026-03-20Capital Gains Tax
0%
Source: PWC Worldwide Tax Summaries — Zambia (Individual, Income determination) · as of 2026-03-20Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Zambia using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
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Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| ZMW 0 | 0% |
| ZMW 61,201 | 20% |
| ZMW 85,201 | 30% |
| ZMW 110,400 | 37% |
Progressive scale for individuals for the 2026 charge year, from 0% up to a top rate of 37% on annual taxable income above ZMW 110,400.
VAT
In practice
- Filing
Businesses dealing in taxable goods and services must register for VAT once taxable turnover exceeds the statutory threshold of ZMW 800,000 per year; suppliers below that threshold may apply for voluntary VAT registration, renewable every 12 months.
Source: Zambia Revenue Authority — Registration (TPIN and Tax Types) guide · as of 2022-05-16- Exemptions
Goods and services taxable at 0% include exports of goods, books and newspapers, foreign aid donations, and medical supplies and drugs. Exempt supplies include health and educational services, water and sewerage services, most public transport, financial services and insurance (excluding fee-based banking and property and casualty insurance, which are standard-rated), and basic foods and agricultural supplies.
Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Zambia · as of 2026-01-01
Capital Gains Tax
Zambia does not have a capital gains tax; capital gains are outside the scope of the country's income tax except where specifically provided otherwise in the Income Tax Act.
Wealth Tax
No net wealth tax levied. PWC: "Zambia does not have a net wealth/net worth tax."