Pay as You Earn Calculator – Zambia

Update (August 8, 2019): (1) New NAPSA ceiling is ZMW 1073.80. (2) Tax bands remain unchanged (see ZRA 2019 Practice Notes).

There has been a lot of hype [1, 2, 3] about Zambia’s supposedly “Pro-Poor” 2012 budget… and rightfully so –it is perhaps the one most significant piece of evidence linking the Patriotic Front [4] to their Socialist agenda. The one thing everyone seems to be talking about though is the new PAYE Tax bands; and effective April 1, 2012 the new personal tax rates in Zambia be as depicted in table below.


I have set up a PAYE tax calculator below that can be used to compute the PAYE tax when inputed with specific figures. Feel free to replace the required input values with your own. Please leave a comment if you have a suggestion or if you notice an anomaly.

Income Tax Bands

CSC 5741 is a graduate-level course offered as part of the Master of Science in Computer Science programme, in the Department of Computer Science at The University of Zambia. CSC 5741 addresses the concepts, skills, methodologies, and models of data warehousing and data mining. The students are introduced to appropriate techniques for designing data warehouses for various business domains and, concepts for potential uses of the data warehouse and mining opportunities. CSC 5741 also provides students with fundamental concepts and algorithms in knowledge discovery process such as data pre-processing, data mining and post-process evaluation. The course aims to expose learners to the principles of these techniques and appreciate their strengths and applicability to solve problems in daily life.
Module 0: Administrivia and Course Introduction
—Slide Decks—
    [1-up] | [4-up]
—Lecture Sessions—
   March 15, 2021 | [Session #1]
   March 22, 2021 | [Session #2]
Module 1: Python for Data Mining and Machine Learning
—Slide Decks—
    [1-up] | [4-up]
—Jupyter Notebooks—
    Python for Data Mining | [ipynb] | [pdf]
—Lecture Sessions—
   March 29, 2021 | [Session #1]
   April 5, 2021 | [Session #2]
   April 12, 2021 | [Session #3]
Module 2: Knowledge Discovery and Data Mining Process
—Slide Decks—
   [1-up] | [4-up]
—Lecture Sessions—
   April 26, 2021 | [Session #1]
   May 3, 2021 | [Session #2]
   May 10, 2021 | Class Cancelled. Make-Up Scheduled
   May 17, 2021 | Invited Talk
   Speaker: Dr. Ernest O. Zulu | University Teaching Hospital
   Title: Factors Influencing the Migration Towards a Digitised Radiology in Zambia
Module 3: Data Cleaning and Pre-Processing
—Slide Decks—
   [1-up] | [4-up]
—Jupyter Notebooks—
   Data Pre-Processing | [ipynb] | [pdf]
—Lecture Sessions—
   May 24, 2021 | [Session #1]
Module 4: Exploratory Data Analysis
—Slide Decks—
   [1-up] | [4-up]
—Jupyter Notebooks—
   Exploratory Data Analysis | [ipynb] | [pdf]
—Lecture Sessions—
   May 30, 2021 | [Session #1]
   May 31, 2021 | [Session #2]
Module 5: Data Transformation Techniques
—Slide Decks—
   [1-up] | [4-up]
—Jupyter Notebooks—
   Data Preparation | [ipynb] | [pdf]
   Data Transformation | [ipynb] | [pdf]
—Lecture Sessions—
   June 7, 2021 | Class Cancelled. Make-Up Scheduled

ZRA Tax Computation Guide

The constitution of Zambia—under the PAYE system—mandates employers to deduct gross payments using the following variables

  • Total gross pay
  • Tax bands
  • Statutory deductions (e.g. NAPSA)

A key thing to bare in mind is that a proportion of statutory deductions are removed before the tax calculation—the amount deducted is either 15% of total statutory contributions or ZMW 255.00, whichever is the minimum. For instance if my greedy employers pay me ZMW 4,000.00 every month then the  tax calculations would be as follows:

  • STEP 1: Deduct Statutory Contributions (Mandatory statutory contribution)
[table “9” not found /]
  • STEP 2: Compute Tax Deductions (Using taxable input from STEP 1 as input)
[table “10” not found /]
  • STEP 3: Compute Take Home
[table “11” not found /]

More money in your pockets????