Zambia PAYE Tax Rates: 2027, 2026 & 2025
A year-by-year reference for Zambia PAYE tax bands, NAPSA contribution settings and related payroll values used by Harvester Payroll Online. The newest year is kept at the top, while earlier years remain available as a historical payroll reference.
2027 Zambia PAYE & payroll changes
settings table used by the payroll system.
Why this page is here: each new payroll year can be added at the top while the confirmed settings from previous years remain below. This creates a useful historical record of Zambia payroll tax changes over time.
2027 Zambia PAYE tax rates & NAPSA settings
ZRA PAYE bands for 2027
| PAYE band | Monthly chargeable income | Rate |
|---|---|---|
| Tax-free band | Up to K5,100.00 | 0.0% |
| Second band | Above K5,100.00 through K7,100.00 | 20.0% |
| Third band | Above K7,100.00 through K9,200.00 | 30.0% |
| Highest band | Above K9,200.00 | 37.0% |
NAPSA and related payroll settings for 2027
| Setting | Harvester value | Payroll reference |
|---|---|---|
| NAPSA earnings ceiling | K26,840.00 | Maximum earnings value stored for the NAPSA contribution calculation. |
| NAPSA minimum threshold | K15.00 | Minimum NAPSA threshold stored in the Harvester settings for this year. |
| NAPSA employee contribution | 5.0% | Employee contribution percentage stored in Harvester. |
| NAPSA employer contribution | 5.0% | Employer contribution percentage stored in Harvester. |
| Maximum tax allowance | K0.00 | Historical payroll setting for this tax year. |
| Travel allowance setting | K0.00 | Travel allowance value stored for this tax year. |
| Workers' Compensation ceiling | K14,400.00 | Workers' Compensation ceiling stored in Harvester. |
These values are read from Harvester's 2027 payroll settings record. This archive is provided as a practical payroll reference; employers should also confirm official statutory notices applicable to the period being processed.
2026 Zambia PAYE tax rates & NAPSA settings
ZRA PAYE bands for 2026
| PAYE band | Monthly chargeable income | Rate |
|---|---|---|
| Tax-free band | Up to K5,100.00 | 0.0% |
| Second band | Above K5,100.00 through K7,100.00 | 20.0% |
| Third band | Above K7,100.00 through K9,200.00 | 30.0% |
| Highest band | Above K9,200.00 | 37.0% |
NAPSA and related payroll settings for 2026
| Setting | Harvester value | Payroll reference |
|---|---|---|
| NAPSA earnings ceiling | K37,236.00 | Maximum earnings value stored for the NAPSA contribution calculation. |
| NAPSA minimum threshold | K15.00 | Minimum NAPSA threshold stored in the Harvester settings for this year. |
| NAPSA employee contribution | 5.0% | Employee contribution percentage stored in Harvester. |
| NAPSA employer contribution | 5.0% | Employer contribution percentage stored in Harvester. |
| Maximum tax allowance | K0.00 | Historical payroll setting for this tax year. |
| Travel allowance setting | K0.00 | Travel allowance value stored for this tax year. |
| Workers' Compensation ceiling | K14,400.00 | Workers' Compensation ceiling stored in Harvester. |
These values are read from Harvester's 2026 payroll settings record. This archive is provided as a practical payroll reference; employers should also confirm official statutory notices applicable to the period being processed.
2025 Zambia PAYE tax rates & NAPSA settings
ZRA PAYE bands for 2025
| PAYE band | Monthly chargeable income | Rate |
|---|---|---|
| Tax-free band | Up to K5,100.00 | 0.0% |
| Second band | Above K5,100.00 through K7,100.00 | 20.0% |
| Third band | Above K7,100.00 through K9,200.00 | 30.0% |
| Highest band | Above K9,200.00 | 37.0% |
NAPSA and related payroll settings for 2025
| Setting | Harvester value | Payroll reference |
|---|---|---|
| NAPSA earnings ceiling | K34,164.00 | Maximum earnings value stored for the NAPSA contribution calculation. |
| NAPSA minimum threshold | K15.00 | Minimum NAPSA threshold stored in the Harvester settings for this year. |
| NAPSA employee contribution | 5.0% | Employee contribution percentage stored in Harvester. |
| NAPSA employer contribution | 5.0% | Employer contribution percentage stored in Harvester. |
| Maximum tax allowance | K0.00 | Historical payroll setting for this tax year. |
| Travel allowance setting | K0.00 | Travel allowance value stored for this tax year. |
| Workers' Compensation ceiling | K14,400.00 | Workers' Compensation ceiling stored in Harvester. |
These values are read from Harvester's 2025 payroll settings record. This archive is provided as a practical payroll reference; employers should also confirm official statutory notices applicable to the period being processed.
Compare Zambia payroll tax years
Keeping previous PAYE and NAPSA settings visible helps payroll users identify what changed from one calendar year to the next. This is particularly useful when checking historical payrolls, reviewing old payslips or preparing for a new Zambia tax year.
| Setting | 2026 | 2025 |
|---|---|---|
| PAYE tax-free threshold | K5,100.00 | K5,100.00 |
| Second PAYE rate | 20.0% | 20.0% |
| Third PAYE rate | 30.0% | 30.0% |
| Highest PAYE rate | 37.0% | 37.0% |
| NAPSA earnings ceiling | K37,236.00 | K34,164.00 |
| NAPSA employee rate | 5.0% | 5.0% |
| NAPSA employer rate | 5.0% | 5.0% |
Official Zambia payroll references
Harvester is a payroll software and reference service, not a government authority. Confirm current statutory information with the relevant Zambia authorities before changing live payroll settings.
Use Zambia payroll settings in Harvester
Harvester Payroll Online applies the configured statutory settings when calculating employee payroll, PAYE deductions and payroll reports. You can also use our free tools to estimate net pay or create a sample payslip.
Zambia PAYE tax rates – FAQs
What are the Zambia PAYE tax rates for 2027?
Harvester's 2027 payroll settings record is available and the figures are displayed in the 2027 section above.
Where can I find Zambia PAYE rates for 2026 and 2025?
The confirmed historical settings held in Harvester are shown in the 2026 and 2025 sections above. Keeping these years on one page makes it easier to compare PAYE thresholds, tax percentages and NAPSA settings.
Does the NAPSA contribution ceiling change each year?
The NAPSA contribution ceiling can be revised for a new calendar year. Payroll should therefore use the setting applicable to the year being processed rather than assuming a previous year's ceiling continues unchanged.
Where can I calculate Zambia PAYE and net salary?
Use Harvester's Zambia PAYE and Net Pay Calculator to estimate PAYE, NAPSA, NHIMA and net pay.
Can I create a Zambia payslip online?
Yes. Use the Harvester Zambia Payslip Generator for a quick sample payslip, or use Harvester Payroll Online for full payroll processing and reporting.
Is this an official ZRA or NAPSA page?
No. This is a Harvester Payroll Online reference page. Employers should also confirm statutory information with official ZRA, NAPSA and NHIMA notices.