ZRA PAYE Tax Bands & Statutory Rates for Zambia
Current PAYE tax bands, NAPSA ceiling and NHIMA rate used in Harvester Payroll Online Zambia.
This page lists the current PAYE tax bands and statutory rates used in Harvester. To calculate take-home pay, use our Zambia PAYE & Net Pay Calculator. Want a sample PDF? Try the Zambian Payslip Generator.
Statutory Settings for current year: 2026
| Year | Tax Free Bracket | PAYE Bracket 1 | PAYE Bracket 2 | PAYE %1 | PAYE %2 | PAYE %3 | Max Tax Allowance | NAPSA Max Ceiling | NAPSA Min Threshold | NAPSA Employee % | NAPSA Company % | Max Workers Comp | Travel Allow |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2026 | 5,100 | 7,100 | 9,200 | 20.0% | 30.0% | 37.0% | 0 | 37,236 | 15 | 5.0% | 5.0% | 14,400 | 0 |
Open PAYE & Net Pay Calculator
Zambia PAYE & Net-Pay Calculator
ZRA Tax Calculator – Calculate PAYE & NAPSA in Zambia
What does the calculator do?
It calculates PAYE, NAPSA (5% up to the statutory cap) and NHIMA (1%) so you can see your true net pay instantly.
How do I use it?
1) Enter a gross or net amount.
2) Click Calculate Net or Calculate Gross.
3) Review the deductions breakdown.
Which tax rates are used?
The calculator applies the latest Zambia Revenue Authority PAYE brackets, plus current NAPSA & NHIMA thresholds. Rates are updated if ZRA make changes in January of each year.
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