How rental income tax works in Zambia
Rental income tax is charged on gross rent: everything your tenants pay you in the year, before repairs, rates, electricity or agent fees. There are no deductions.
The tax works in bands, like PAYE. The first K30,000 of the year’s rent is taxed at 0%. Only the rent above that is taxed at 4%, up to K800,000, and only the rent above K800,000 is taxed at 16%. Moving into a higher band never makes the rent below it cost more.
The landlord pays it. Since 2022 tenants no longer withhold tax from the rent; you work it out, file a return and pay ZRA yourself, every month.
2026 rates and what changed
| Rate | 2025 (annual rent) | 2026 (annual rent) |
|---|---|---|
| 0% | First K12,000 | First K30,000 |
| 4% | K12,000 – K800,000 | K30,000 – K800,000 |
| 16% | Above K800,000 | Above K800,000 |
The only change is the tax-free band, which grew from K12,000 to K30,000 a year (K2,500 a month). A landlord collecting K50,000 a year now pays K800, down from K1,520 in 2025. The rates themselves are unchanged.
Worked examples
Three landlords, each collecting the same rent every month of 2026.
Chanda’s boarding house in Kalingalinga
8 rooms at K1,500 = K12,000 a month, K144,000 a year
K4,560
a year · about K380 a month · 3.2%
Mwila’s two flats in Chelstone
2 flats at K4,500 = K9,000 a month, K108,000 a year
K3,120
a year · about K260 a month · 2.9%
Mutale’s boarding house near CBU, Kitwe
20 rooms at K1,800 = K36,000 a month, K432,000 a year
K16,080
a year · about K1,340 a month · 3.7%
How to register and file with ZRA
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1
Get a TPIN
If you don’t have a Taxpayer Identification Number yet, register for one on the ZRA tax portal or at a ZRA office.
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2
Register for rental income tax
Add rental income tax to your TPIN. It has its own account, separate from any other tax you pay.
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3
File a return by the 14th of each month
Declare the rent you received in the month before. A late return costs 250 penalty units, about K100, for each month it’s late.
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4
Pay by the same date
Pay the tax using the payment reference the portal gives you when you file.
Keep records you can stand behind
Every return asks how much rent you received that month. Keep a record of each payment: who paid, for which room or house, how much and on what date. Bank and mobile money statements help, but they mix rent with everything else.
Resiide keeps this for you. Tenants pay rent by MTN or Airtel mobile money, each payment gets a receipt, and the month’s total is already added up when your return is due.
See how Resiide worksQuestions landlords ask
Is rental income tax charged on gross or net rent?
On gross rent: everything your tenants pay you, before any costs. Repairs, rates, electricity and agent fees aren’t deducted. The bands then apply to the year’s total: 0% on the first K30,000, 4% up to K800,000 and 16% on anything above.
Do I pay anything if I collect less than K2,500 a month?
No. From 1 January 2026 the first K30,000 a year, which is K2,500 a month, is taxed at 0%. In 2025 that tax-free band was only K12,000.
Who pays rental income tax: the landlord or the tenant?
The landlord. Since 2022 landlords work out and pay the tax themselves, and tenants no longer withhold it from the rent.
Is it paid monthly or once a year?
Monthly. The return and payment for each month are due by the 14th of the following month. This calculator works out the year’s tax and shows about how much that is each month.
Does rent from a boarding house count?
Yes. Rent from rooms in a boarding house is rental income, just like rent from a house or a flat. Add up the rent from every room to get your total.
What is the penalty for filing late?
250 penalty units, about K100, for each month a return is late. Filing by the 14th of each month avoids it.
Sources
Rates checked on 27 October 2026 against:
- PwC Zambia, “Rental Tax Thresholds Rise: A Strategic Win for Small Landlords” (2026)
- KPMG and UNDP, Zambia 2026 National Budget Highlights
- EY Zambia, 2026 National Budget Analysis
- PwC Zambia, Tax alert: rental income tax
This calculator is a guide, not tax advice. ZRA’s rules decide what you owe; if your situation is unusual, ask ZRA or a tax adviser.