Summary
This guide provides comprehensive information on payroll tax regulations in Zambia for the year 2026. It outlines the structure of the Pay As You Earn (PAYE) tax system, detailing the responsibilities of employers to withhold income tax from employees' emoluments and remit it to the Zambia Revenue Authority (ZRA). The document describes various components of taxable income, including salaries, bonuses, and fringe benefits, while also specifying exempt employment income. Additionally, it explains the tax rates applicable to different income brackets and the eligibility criteria for tax credits. The guide further covers contributions to the National Pension Scheme Authority (NAPSA), National Health Insurance Scheme (NHIS), and other local authorities. It includes information on filing and payment deadlines, as well as compliance requirements for employers. Overall, this document serves as a crucial resource for understanding payroll tax obligations in Zambia.
