Zambia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Zambia tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Zambia | 37%* | 0%* | 15%* | 0%* | not computed | 0%* |
* Provisional — not yet verified by the Sovereign engine. salary: from PwC, read 10 November 2026. capital gains, interest, crypto gains: from PwC, read 10 November 2026. dividends: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Zambia profile carries an accepted source for it.
Reviewer's notes: what is still open on this profile
- Zambia (PwC, reviewed 24 July 2026): source-based income tax, residents also taxed on foreign interest and dividends; 2026 bands 0% to ZMW 61,200, 20% to 85,200, 30% to 110,400, 37% above. No capital gains tax; Property Transfer Tax (8% land and shares, 10% mining licences) is levied on the transfer value, so gains stay unassessed until the asset class and value are given. Dividends of a Zambian company 15% final WHT (0% LuSE-listed), foreign dividends at the scale; bank interest exempt, other Zambian interest 15% final WHT, foreign interest at the scale (unassessed). NAPSA 5% capped at ZMW 1,861.80 a month; the NHIMA employee rate and base are not in an accepted source, so wages stay unassessed. Crypto: no source.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Zambia tax profile?
Partly complete. The Zambia profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Zambia?
Provisionally 37%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 37% above ZMW 110,400 (2026).
How are capital gains taxed in Zambia?
Provisionally 0%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No capital gains tax; property transfer tax of 8% of value applies to share transfers. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Zambia?
The top rate is 15% (provisional) on dividends and 0% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine.
How is crypto taxed in Zambia?
Zambia taxes a gain on crypto assets as a capital gain. Provisionally 0%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; no capital gains tax.
Does Zambia tax foreign income?
Generally no. Zambia taxes income from sources in Zambia. Income from abroad is generally outside the tax, with exceptions.
Does Zambia have a wealth tax?
No. Zambia has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Zambia have an exit tax for individuals?
This is not verified yet: we have not checked whether Zambia taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Zambia?
The Zambia day test (183 days of actual residence in a calendar charge year): 183 days of actual residence in the calendar charge year; recorded visits alone need review. Intent to establish residence, whether recorded presence is actual residence, and treaty facts can change the result.
Residence decides whether Zambia taxes you on these rates. See the Zambia day-count test and count your own days.
Sources
The Zambia profile cites 7 sources for these rules, 1 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- PwC Worldwide Tax Summaries — Zambia net wealth/worth tax · summary, retrieved 2026-11-10
- Zambia Revenue Authority · official
- PwC Worldwide Tax Summaries - Zambia individual taxes · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries - Zambia income determination · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries - Zambia other taxes · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries - Zambia withholding taxes · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries - Zambia significant developments · summary, retrieved 2026-11-11
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Zambia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Zambia side by side with other countries, see every country or try the live demo.
Other countries in Africa: Zimbabwe, Angola, Botswana, DR Congo, Ivory Coast, Cameroon.