Zambia PAYE Calculator: Net Pay After PAYE, NAPSA and NHIMA
Enter your monthly gross pay to see your PAYE, NAPSA and NHIMA deductions and what you take home in 2026.
Rates checked 9 Nov 2026 against official sources (listed below).
Tax bands (a month)
- K0 – K5,1000%
- K5,101 – K7,10020%
- K7,101 – K9,20030%
- Above K9,20037%
Take-home pay (a month)
K10,924
PAYE
K3,176
Effective tax rate
21.2%
Taxable income
K15,000
| Item | ZMW |
|---|---|
| Gross pay | K15,000 |
| − NAPSA (5%) | K750 |
| − NHIMA (1%) | K150 |
| Taxable income | K15,000 |
| Tax on bands | K3,176 |
| − PAYE | K3,176 |
| Take-home pay | K10,924 |
ZRA PAYE bands for 2026 (first K5,100 a month tax-free). Assumes your whole salary is basic pay.
The full explanation, with worked examples and what to watch for: PAYE in Zambia: ZRA Tax Bands, NAPSA, NHIMA and Your Net Pay
About this calculator
On a K15,000 salary, PAYE is K3,176, and NAPSA and NHIMA take another K900, leaving about K10,924.
How it's worked out
- Your monthly pay is taxed in ZRA's 2026 bands: 0% on the first K5,100, 20% up to K7,100, 30% up to K9,200 and 37% on everything above.
- NAPSA takes 5% of your pay, capped at K1,861.80 a month. It doesn't reduce your PAYE.
- NHIMA takes 1% of your basic pay. Your employer pays another 1%.
For the full band tables and more worked examples, see our PAYE in Zambia guide.
Take-home pay at common salaries
Worked out with the same bands as the calculator above, with no pension or other optional deductions.
| Monthly pay | PAYE | Other deductions | Take-home |
|---|---|---|---|
| K5,000 | K0 | K300 | K4,700 |
| K8,000 | K670 | K480 | K6,850 |
| K10,000 | K1,326 | K600 | K8,074 |
| K15,000 | K3,176 | K900 | K10,924 |
| K20,000 | K5,026 | K1,200 | K13,774 |
| K30,000 | K8,726 | K1,800 | K19,474 |
| K50,000 | K16,126 | K2,361.80 | K31,512.20 |
Before you rely on the result
- Check what your payslip calls taxable pay. Allowances, overtime and bonuses are usually taxed too, so use your full taxable pay, not just basic salary.
- Compare with your payslip. If your employer's PAYE is far off this figure, ask HR or payroll which bands and deductions they used. Payroll software that hasn't been updated is a common cause.
- Other deductions aren't included unless they're listed above: loans, union dues, medical aid and voluntary savings all come off separately.
Frequently asked questions
How much PAYE do I pay on K10,000 in Zambia?
K1,326 a month in 2026. After NAPSA (K500) and NHIMA (K100), you take home K8,074.
What is the tax-free amount in Zambia in 2026?
The first K5,100 a month (K61,200 a year) is taxed at 0%. If you earn K5,100 or less, you pay no PAYE, but NAPSA and NHIMA still apply.
Is NAPSA deducted before PAYE?
No. In Zambia, PAYE is worked out on your gross pay, and NAPSA comes off separately. That's how ZRA's own examples work.
What is the NAPSA maximum in 2026?
K1,861.80 a month, which is 5% of the K37,236 earnings ceiling that applies from 1 January 2026.
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