NA · Africa · NAD
Namibia
Tax rates
Income Tax
37%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Individual, Taxes on personal income) · as of 2025-03-01Corporate Tax
30%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
15%
Standard rate
Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Corporate, Other taxes) · as of 2026-07-16Capital Gains Tax
0%
Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Individual, Other taxes) · as of 2026-07-16
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2025 national income tax for Namibia using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| NAD 0 | 0% |
| NAD 100,000 | 18% |
| NAD 150,000 | 25% |
| NAD 350,000 | 28% |
| NAD 550,000 | 30% |
| NAD 850,000 | 32% |
| NAD 1,550,000 | 37% |
Schedule for the fiscal year 1 March 2025 through end of February 2026.
Namibia taxes individual income on a progressive scale up to 37% for taxable income above NAD 1,550,000, under the schedule for the fiscal year 1 March 2025 to end of February 2026.
VAT
In practice
- Filing
A company or branch must register for VAT once its taxable supplies, standard-rated and zero-rated combined, exceed NAD 1 million in any 12-month period; voluntary registration is available above NAD 200,000 for applicants with a fixed place of business and acceptable accounting records, under the Value-Added Tax Act 10 of 2000. VAT returns are due within 25 days following the month to which they relate.
Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Corporate, Other taxes) · as of 2026-07-16- Exemptions
Namibia's VAT Act distinguishes zero-rated taxable supplies under Schedule III, which remain eligible for input tax deduction, from exempt (non-taxable) supplies under Schedule IV, such as financial, educational, and public transport services and employee fringe benefits, on which no VAT is charged or claimed.
Source: Namibia Revenue Agency (NamRA) — Value Added Tax (training presentation) · as of 2023-11-29
Capital Gains Tax
Capital gains are generally exempt from tax in Namibia. A narrow exception taxes gains on shares in a company holding a mineral or petroleum mining or exploration licence at the individual's marginal tax rate.
Wealth Tax
No net wealth/worth taxes levied in Namibia.