🇳🇦 Namibia Tax Guide - Income Tax, Corporate Tax & Special Regimes

Top income tax 37.0% Territorial system

Corporate tax 31.0%

VAT 15.0% standard rate

Tax residency — 11 tax treaties

Namibia tax profile

Data year: 2026

Tax system: Territorial Namibia taxes income from a source within, or deemed to be within, Namibia. Residence, domicile and citizenship are generally not determinative; treaty relief and withholding rules apply to non-residents.
Top PIT rate: 37.0%
Corporate tax rate: 31.0%
VAT: 15.0%
Capital gains tax: No Capital Gains Tax
Social security (employee): 0.9%
Social security (employer): 0.9%
Social security cap (annual): NAD 132,000
Dividend withholding: 20.0%
Interest withholding: 10.0%
Royalty withholding: 10.0%
Treaty count: 11

Corporate

Corporate brackets
Bracket min	Bracket max	Rate
NAD 0	and above	31.0%

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
NAD 0	NAD 100,000	0.0%	$0 – $5,490
NAD 100,000	NAD 150,000	18.0%	$5,490 – $8,240
NAD 150,000	NAD 350,000	25.0%	$8,240 – $19,230
NAD 350,000	NAD 550,000	28.0%	$19,230 – $30,200
NAD 550,000	NAD 850,000	30.0%	$30,200 – $46,650
NAD 850,000	NAD 1,550,000	32.0%	$46,650 – $85,100
NAD 1,550,000	and above	37.0%	$85,100 +

Social security

Social security brackets
Bracket min	Bracket max	Rate	USD equivalent
NAD 0	NAD 132,000	0.9%	$0 – $7,250

Territorial Exemption

Residency rules: There is no standalone day-count test for domestic tax liability. Income is taxed by source, with limited deeming provisions for certain foreign interest and copyright royalties received by Namibian residents. Double tax agreements may limit Namibian tax where no permanent establishment exists. Treaty employment-income relief often requires presence of not more than 183 days in Namibia, remuneration paid by a non-resident employer and not borne by a Namibian PE.
Exit tax: No
CFC rules: No

NamRA bilateral agreements (accessed Oct 9, 2026) Eleven DTAs in force; source-based system description on business tax pages
NamRA tax on individuals brochure (accessed Oct 9, 2026) PIT bands from 1 March 2024; filing dates for business individuals
PwC Worldwide Tax Summaries — Namibia (accessed Oct 9, 2026) PIT, CIT, VAT, WHT, SSC, residency, filing deadlines
PwC Namibia individual PIT (accessed Oct 9, 2026) 2025/26 marginal PIT table (1 March 2025–28 February 2026)
PwC Namibia corporate CIT (accessed Oct 9, 2026) Standard and sector CIT rates; source-based rules
PwC Namibia WHT (accessed Oct 9, 2026) NRST 10/20%, interest and royalties 10%, treaty table
KPMG Namibia 2025-2026 budget (accessed Oct 9, 2026) Budget proposals not yet gazetted; cross-check only
KPMG Namibia mid-year budget review (accessed Oct 9, 2026) 2026/27 PIT bracket adjustments proposed; bill under review

AL Albania Unique Permit for Digital Mobile Workers	$610/mo
EC Ecuador Digital Nomad Visa (Visa Nómada)	$1,446/mo
ME Montenegro Digital Nomad Residence Permit	$1,460/mo
MU Mauritius Premium Visa	$1,500/mo

GE Georgia Small Business Status (1% Tax)	1%
JE Jersey High Value Resident (HVR)	1%
UZ Uzbekistan IT Park Resident Status	1%
SO Somalia Presumptive Tax Regime (PTR)	1.5%