Professional Documents
Culture Documents
Tax Tables For Charge Year 2022
Tax Tables For Charge Year 2022
TABLES:
Tables are provided by the Zambia Revenue Authority for use by employers to work out how much PAYE to deduct or
repay from chargeable income. There are two sets of tables namely;
Monthly Tables and Daily Tables.
MONTHLY TABLES:
The Monthly Tables are divided into two parts:
Table A shows the monthly and cummulative income taxable at zero per cent applicable to an individual. It also shows
the rate of tax on the cummulative chargeable income.
Table B shows the chargeable income and the tax due for each month.
DAILY TABLES:
Daily Tax Tables are used where the payment period is less than five days, that is, for casual employees as defined by
the PAYE Regulations . Where a worker is paid daily, the tax payable is arrived at by simply finding the tax payable for the
particular amount paid. A casual employee is, by definition, any employee whose payment period is less than five days.
TABLE A
The Tax Due on chargeable Income of a "Person with Disability" should be reduced
by the Tax Credit due for the month.
IMPORTANT REMINDER
PART TIME EMPLOYEES:
Employers who engage part-time personnel are advised to deduct tax from emoluments payable to part-time employees
at 37.5%
CASUAL EMPLOYEES:
Employers who engage casual workers should use the Daily Tax Table when computing tax payable.
REMITTANCE OF TAX:
The PAYE tax deducted by an employer, less any refunds, must be remitted to the nearest Zambia Revenue Authority Office
within ten days of the end of the month. Penalties are chargeable for late remittances.
An employee has chargeable income of K15,000 per month. What is the tax liability?
EXAMPLE 1
EXAMPLE 2
An employee has chargeable income of K15,000 per month. What is the tax liability using Table B?
Clearly, the chargeable income of K15,000 is not catered for in Table B of the tax tables (Month 1 - January)
because the highest figure of chargeable income is K8,535.00. The tax due will be arrived at as follows:
For chargeable income in excess of K8,535.00 deduct tax at the rate of 37.5% on the balance and add
K1,318.13 to the tax calculated.
TABLE A
The Tax Due on chargeable Income of a "Person with Disability" should be reduced
by the Tax Credit due for the month.
IMPORTANT REMINDER
PART TIME EMPLOYEES:
Employers who engage part-time personnel are advised to deduct tax from emolument payable to part-time employees
at 37.5%
CASUAL EMPLOYEES:
Employers who engage casual workers should use the Daily Tax Table when computing tax payable.
REMITTANCE OF TAX:
The PAYE tax deducted by an employer, less any refunds, must be remitted to the nearest Zambia Revenue Authority Office
within ten days of the end of the month. Penalties are chargeable for late remittances.
For chargeable income in excess of K18,140 deduct tax at the rate of 37.5% on the balance and add
K3,037.50 to the tax calculated.
TABLE A
The Tax Due on chargeable Income of a "Person with Disability" should be reduced
by the Tax Credit due for the month.
IMPORTANT REMINDER
PART TIME EMPLOYEES:
Employers who engage part-time personnel are advised to deduct tax from emolument payable to part-time employees
at 37.5%
CASUAL EMPLOYEES:
Employers who engage casual workers should use the Daily Tax Table when computing tax payable.
REMITTANCE OF TAX:
The PAYE tax deducted by an employer, less any refunds, must be remitted to the nearest Zambia Revenue Authority Office
within ten days of the end of the month. Penalties are chargeable for late remittances.
For chargeable income in excess of K27,740 deduct tax at the rate of 37.5% on the balance and
add K4,755.00 to the tax calculated.
TABLE A
The Tax Due on chargeable Income of a "Person with Disability" should be reduced
by the Tax Credit due for the month.
IMPORTANT REMINDER
PART TIME EMPLOYEES:
Employers who engage part-time personnel are advised to deduct tax from emolument payable to part-time employees
at 37.5%
CASUAL EMPLOYEES:
Employers who engage casual workers should use the Daily Tax Table when computing tax payable.
REMITTANCE OF TAX:
The PAYE tax deducted by an employer, less any refunds, must be remitted to the nearest Zambia Revenue Authority Office
within ten days of the end of the month. Penalties are chargeable for late remittances.
For chargeable income in excess of K38,360 deduct tax at the rate of 37.5% on the balance
and add K6,855.00 to the tax calculated.
TABLE A
The Tax Due on chargeable Income of a "Person with Disability" should be reduced
by the Tax Credit due for the month.
IMPORTANT REMINDER
PART TIME EMPLOYEES:
Employers who engage part-time personnel are advised to deduct tax from emolument payable to part-time employees
at 37.5%
CASUAL EMPLOYEES:
Employers who engage casual workers should use the Daily Tax Table when computing tax payable.
REMITTANCE OF TAX:
The PAYE tax deducted by an employer, less any refunds, must be remitted to the nearest Zambia Revenue Authority Office
within ten days of the end of the month. Penalties are chargeable for late remittances.
For chargeable income in excess of K39,660.00 deduct tax at the rate of 37.5% on the balance and
add K5,460.00 to the tax calculated.
TABLE A
The Tax Due on chargeable Income of a "Person with Disability" should be reduced
by the Tax Credit due for the month.
IMPORTANT REMINDER
PART TIME EMPLOYEES:
Employers who engage part-time personnel are advised to deduct tax from emolument payable to part-time employees
at 37.5%
CASUAL EMPLOYEES:
Employers who engage casual workers should use the Daily Tax Table when computing tax payable.
REMITTANCE OF TAX:
The PAYE tax deducted by an employer, less any refunds, must be remitted to the nearest Zambia Revenue Authority Office
within ten days of the end of the month. Penalties are chargeable for late remittances.
For chargeable income in excess of K53,440 deduct tax at the rate of 37.5% on the balance and add
K8,745.00 to the tax calculated.
TABLE A
The Tax Due on chargeable Income of a "Person with Disability" should be reduced
by the Tax Credit due for the month.
IMPORTANT REMINDER
PART TIME EMPLOYEES:
Employers who engage part-time personnel are advised to deduct tax from emolument payable to part-time employees
at 37.5%
CASUAL EMPLOYEES:
Employers who engage casual workers should use the Daily Tax Table when computing tax payable.
REMITTANCE OF TAX:
The PAYE tax deducted by an employer, less any refunds, must be remitted to the nearest Zambia Revenue Authority Office
within ten days of the end of the month. Penalties are chargeable for late remittances.
For chargeable income in excess of K68,180 deduct tax at the rate of 37.5%
on the balance and add K12,390.00 to the tax calculated.
TABLE A
The Tax Due on chargeable Income of a "Person with Disability" should be reduced
by the Tax Credit due for the month.
IMPORTANT REMINDER
PART TIME EMPLOYEES:
Employers who engage part-time personnel are advised to deduct tax from emolument payable to part-time employees
at 37.5%
CASUAL EMPLOYEES:
Employers who engage casual workers should use the Daily Tax Table when computing tax payable.
REMITTANCE OF TAX:
The PAYE tax deducted by an employer, less any refunds, must be remitted to the nearest Zambia Revenue Authority Office
within ten days of the end of the month. Penalties are chargeable for late remittances.
For chargeable income in excess of K78,790 deduct tax at the rate of 37.5% on the balance and add
K14,486.25 to the tax calculated.
TABLE A
The Tax Due on chargeable Income of a "Person with Disability" should be reduced
by the Tax Credit due for the month.
IMPORTANT REMINDER
PART TIME EMPLOYEES:
Employers who engage part-time personnel are advised to deduct tax from emolument payable to part-time employees
at 37.5%
CASUAL EMPLOYEES:
Employers who engage casual workers should use the Daily Tax Table when computing tax payable.
REMITTANCE OF TAX:
The PAYE tax deducted by an employer, less any refunds, must be remitted to the nearest Zambia Revenue Authority Office
within ten days of the end of the month. Penalties are chargeable for late remittances.
For chargeable income in excess of K89,450 deduct tax at the rate of 37.5% on the balance and add
K16,601.25 to the tax calculated.
TABLE A
The Tax Due on chargeable Income of a "Person with Disability" should be reduced
by the Tax Credit due for the month.
IMPORTANT REMINDER
PART TIME EMPLOYEES:
Employers who engage part-time personnel are advised to deduct tax from emolument payable to part-time employees
at 37.5%
CASUAL EMPLOYEES:
Employers who engage casual workers should use the Daily Tax Table when computing tax payable.
REMITTANCE OF TAX:
The PAYE tax deducted by an employer, less any refunds, must be remitted to the nearest Zambia Revenue Authority Office
within ten days of the end of the month. Penalties are chargeable for late remittances.
For chargeable income in excess of K93,945 deduct tax at the rate of 37.5% on the balance and add
K16,404.38.38 to the tax calculated.
TABLE A
The Tax Due on chargeable Income of a "Person with Disability" should be reduced
by the Tax Credit due for the month.
IMPORTANT REMINDER
PART TIME EMPLOYEES:
Employers who engage part-time personnel are advised to deduct tax from emolument payable to part-time employees
at 37.5%
CASUAL EMPLOYEES:
Employers who engage casual workers should use the Daily Tax Table when computing tax payable.
REMITTANCE OF TAX:
The PAYE tax deducted by an employer, less any refunds, must be remitted to the nearest Zambia Revenue Authority Office
within ten days of the end of the month. Penalties are chargeable for late remittances.
For chargeable income in excess of K98,445 deduct tax at the rate of 37.5% on the balance and add
K16,209.38 to the tax calculated.
TABLE A
The Tax Due on chargeable Income of a "Person with Disability" should be reduced
by the Tax Credit due for the month.
IMPORTANT REMINDER
PART TIME EMPLOYEES:
Employers who engage part-time personnel are advised to deduct tax from emolument payable to part-time employees
at 37.5%
CASUAL EMPLOYEES:
Employers who engage casual workers should use the Daily Tax Table when computing tax payable.
REMITTANCE OF TAX:
The PAYE tax deducted by an employer, less any refunds, must be remitted to the nearest Zambia Revenue Authority Office
within ten days of the end of the month. Penalties are chargeable for late remittances.
For chargeable income in excess of K102,955 deduct tax at the rate of 37.5% on the balance and add
K16,018.13 to the tax calculated.
DAILY TAX TABLE FOR CASUAL WORKERS 2022
IMPORTANT REMINDER
PART TIME EMPLOYEES:
Employers who engage part-time personnel are advised to deduct tax from emolument payable to
part-time employees at 37.5%
CASUAL EMPLOYEES:
Employers who engage casual workers should use the Daily Tax Table when computing tax payable
REMITTANCE OF TAX:
The PAYE tax deducted by an employer, less any refunds, must be remitted to the nearest Zambia
Revenue Authority office within ten days of the end of the month. Penalties are chargeable for late
remittances.
TAX TABLE FOR DAILY PAID CASUAL WORKERS 2022
For chargeable income in excess of K243.50, deduct tax at the rate of 37.5% on the
balance and add K29.39 to the tax calculated.