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Calculate PAYEE ZRA, NAPSA, NHIMA
Calculate your income tax, NAPSA, and NHIMA contributions with our easy-to-use calculator. Updated for 2025 tax rates.
Salary Details
Summary (2025 Rates)
Your Net Pay
K0
Take-home amount after all deductions
Total Deductions
K0
All statutory and non-statutory deductions
Gross Earnings
K0
Total earnings before deductions
Detailed Breakdown
| Total Earnings (Basic + Allowances) | K 0.00 |
| PAYEE (ZRA Pay As You Earn) | K 0.00 |
| NAPSA (5% employee share) | K 0.00 |
| NHIMA (1% employee share) | K 0.00 |
| Total Non-Statutory Deductions | K 0.00 |
| Total Statutory Deductions | K 0.00 |
| Total Deductions | K 0.00 |
| Net Pay (Take Home) | K 0.00 |
How to Calculate PAYEE In Zambia (2025)
- Calculate your gross income. This is the sum of your basic salary and any allowances you receive. Allowances can include commissions, bonuses, overtime, and other emoluments.
- Calculate your allowances. This includes any additional income you receive on top of your basic salary, such as commissions, bonuses, overtime, and other emoluments.
- Add any employer deductions. These could be deductions for a payday loan or credit, if any. These are subtracted from your gross income.
- Calculate NAPSA. This is a mandatory contribution to the National Pension Scheme Authority and is calculated as 5% of your gross earnings.
- Calculate NHIMA. This is a mandatory health insurance contribution and is calculated as 1% of your basic salary.
- Calculate your taxable income. This is your gross income minus any non-statutory and statutory deductions. Non-statutory deductions can include personal contributions to pension schemes, while statutory deductions include NAPSA, NHIMA and PAYE.
- Take note of your taxable income balance after deductions. This is the amount of income that is subject to tax.
- Calculate PAYE. This is your taxable income multiplied by the tax bands rate for the year 2025. The tax bands rate varies depending on your income level, with higher incomes being taxed at a higher rate.
ZRA Tax Bands (2025)
| Amount | Rate | Taxable |
|---|---|---|
| K1 to K5,100.00 | 0% | 0 |
| K5,100.01 to K7,100.00 | 20% | K200 |
| K7,100.01 to K9,200.00 | 30% | K630 |
| K9,200.01 and Above | 37.5% | - |