🇳🇦 Namibia tax

• On: Taxable income from Namibian sources
• Limit: NAD 100k/yr ≈ $6,040

Namibia taxes gross income received or accrued from a source within or deemed to be within Namibia, excluding capital receipts; the individual scale in Schedule 4 of the Income Tax Act is 0% to N$100,000 rising to 37% above N$1,550,000. ^{1 2}

Taxed on

Taxable income from Namibian sources (Income Tax Act 24 of 1981 definition of gross income). Scale in Schedule 4 as substituted by the Income Tax Amendment Act 4 of 2024, for individuals from the year of assessment commencing on or after 1 March 2024: nil to N$100,000; 18% of excess to N$150,000; N$9,000 + 25% to N$350,000; N$59,000 + 28% to N$550,000; N$115,000 + 30% to N$850,000; N$205,000 + 32% to N$1,550,000; N$429,000 + 37% above.

Who it applies to

• Applies to individuals including deceased estates and trusts, other than companies, under the self-assessment system.

Exclusions

• Receipts or accruals of a capital nature are excluded from gross income (with listed exceptions).

Limits

• NAD 100,000 a year (≈ $6,040) · Taxable income up to this amount is not taxable.
• NAD 1,550,000 a year (≈ $93,700) · Taxable income above this amount is taxed at 37% on the excess.

Tax residence

The Act taxes by source (income within or deemed within Namibia), so foreign-source income of an individual is outside gross income as defined; the Act refers to persons ordinarily resident.

Other taxes

VAT, PAYE and other taxes exist separately.

Checked against official sources on 12 Oct 2026, some details partly verifiedChange log