---
title: "Namibia tax for new residents 2026: Territorial"
url: https://settleanywhere.com/countries/namibia/tax/
lang: en
updated: 2026-10-12
---

# Namibia tax

Foreign-source income of residents: Territorial. No special regime for new residents in our records.

Checked against official sources on 12 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## Standard rules and foreign-source income

Standard rules

### Namibia: income tax on Namibian-source income; individual rates up to 37%

37% tax

Foreign-source income: Territorial

**Details**

- 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. (sources 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 verified [Change log](https://settleanywhere.com/changes/)

## VAT, social security and other taxes

- VAT, PAYE and other taxes exist separately.

## Questions people ask

### Is foreign-source income taxed in Namibia?

Territorial. 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.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

**Sources (2)**

## Official sources

1. [Income Tax: individual rates](https://web.archive.org/web/20260711234032/https://www.namra.org.na/tax-types/page/income-tax/) · Namibia Revenue Agency · checked 2026-10-10
2. [Income Tax Act 24 of 1981 (annotated consolidated text; definition of gross income, Schedule 4 rates as substituted by Act 4 of 2024)](https://www.lac.org.na/laws/annoSTAT/Income%20Tax%20Act%2024%20of%201981.pdf) · Legal Assistance Centre, Namibia (government gazette text) · checked 2026-10-12 · published 1981