Country tax profile · 2026
Zambia income tax
How Zambia taxes income
Zambia taxes personal income at rates up to 37%. Source based system: foreign employment income is not taxed, but residents are taxed on foreign source interest and dividends.
Compiled by MyNomadWorld for Zambia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Zambia income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 61,200 ZMW | 0% |
| up to 85,200 ZMW | 20% |
| up to 110,400 ZMW | 30% |
| over the top bracket | 37% |
National brackets; local or regional surcharges may apply on top.
How Zambia's income tax compares
Zambia's top income tax of 37% is the 50th highest of the 197 countries we track, against a global average of 27.9% and a Africa average of 31.2%.
Countries with a similar income tax
Mali (37%) · United States (37%) · Morocco (37%) · Ecuador (37%) · Namibia (37%) · Cameroon (38%)
Who is a tax resident of Zambia?
Resident unless present only for a temporary purpose without intent to establish residence; automatically resident if physically present 183 days or more in the charge year.
Related Zambia taxes
Moving to Zambia?
Get matched with a vetted Zambia tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Zambia income tax FAQ
What is the income tax rate in Zambia?
Zambia taxes personal income at rates up to 37%. Source based system: foreign employment income is not taxed, but residents are taxed on foreign source interest and dividends.