Zambia PAYE, NAPSA & NHIMA calculator 2026

Enter a monthly salary to see the PAYE, NAPSA and NHIMA deductions, the take-home pay, and what the employee costs the company. Free, no sign-up.

Monthly basic salary (K)

Allowances — transport, housing, lunch (K)

Employer pays Skills Development Levy (0.5%)

PAYE bands: first K5,100 at 0%, next K2,000 at 20%, next K2,100 at 30%, above K9,200 at 37%. NAPSA 5% of gross (max K1,861.80). NHIMA 1% of basic.

Gross payK 9,000.00

PAYE (ZRA)K 970.00

NAPSA (5%)K 450.00

NHIMA (1% of basic)K 80.00

Take-home payK 7,500.00

Employer also pays

NAPSA employer shareK 450.00

NHIMA employer shareK 80.00

Skills Development LevyK 45.00

Total cost of this employeeK 9,575.00

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How PAYE is worked out in Zambia

PAYE is charged monthly on gross pay in bands: the first K5,100 is tax-free, the next K2,000 is taxed at 20%, the next K2,100 at 30%, and anything above K9,200 at 37%.

NAPSA is 5% of gross pay from the employee and 5% from the employer, up to a maximum of K1,861.80 each per month. NHIMA is 1% of basic pay from each. Employers also pay the Skills Development Levy of 0.5% of gross pay unless exempt.

Figures are for guidance using 2026 rates. Check with ZRA, NAPSA and NHIMA for your situation.