Taxes in Namibia
The key points of the Namibian tax system for individuals and businesses.
Namibia applies a progressive personal income tax scale, a flat rate of profit tax for companies and a separate withholding tax on dividends paid to non-residents.
Namibia tax rates in 2026: at a glance
The main Namibian taxes in one table, with details on each below.
| Tax | Rate | Who pays |
|---|---|---|
| Personal income tax | 0-37% on a scale, the first 100,000 Namibian dollars a year, ~$6,100, tax-free | residents and non-residents on Namibian income |
| Corporate income tax | 30% | companies |
| Mining company tax | 37.5% | mining companies |
| VAT | 15% | businesses with turnover from 1 million Namibian dollars a year, ~$61,000 |
| Dividends to a resident | not taxed | - |
| Dividends to a non-resident | 10% with a stake above 25%, otherwise 20% | non-residents, withheld by the company |
| Interest from a Namibian bank | 10% withholding | depositors |
| Capital gains | not taxed, except mining assets | - |
| Service fees paid to non-residents | 10% withholding | non-residents |
| Duty on buying a home | 0% up to 1.1 million Namibian dollars, then 1-8%; companies 12% | the buyer |
| Social security | 0.9% employee and 0.9% employer | employees |
| Inheritance and gifts | no tax | - |
Personal income tax is charged on a progressive scale from 0% to 37%. Corporate profit tax is 30%. The standard VAT rate is 15%.
Tax on dividends paid to non-residents
Dividends declared by a Namibian company in favor of a non-resident are subject to non-resident shareholders tax (NRST). The standard NRST rate is 10% if the recipient holds more than 25% of the shares in the Namibian company. In all other cases the NRST rate is 20%. The rate can be reduced if Namibia has a double taxation agreement (DTA) in place.
On a free consultation we go through your income structure and show how best to arrange it around Namibian rates.
We will calculate online the tax on your income and show how to pay less legally.
Compare taxes in 146 countries: relocation taxes 2026
Namibia tax residency: why days do not decide
Namibia taxes income by its source, not by the status of the person who earns it. Income Tax Act 24 of 1981 taxes Namibian income the same way for locals and newcomers. There is no 183-day rule in the law: ordinary residence decides.
For investments the status still matters. A resident's foreign interest counts as Namibian income and is taxed at up to 37%. Dividends reach a resident tax-free, while 10-20% is withheld from a non-resident. Capital gains are not taxed for anyone, a rare generosity for a tax law. The calculator below asks one question instead of counting days.
Mistakes cost more: if a company treats you as a non-resident, 10-20% is withheld from dividends, and foreign interest is easy to leave off the tax return. Murblz support removes these risks: we assess your ordinary residence, prepare the return, obtain the tax residency certificate and apply double tax treaties where they are in force. We guarantee professional work and a transparent process, and in most cases a result on the first filing.
183-day calculator
Tax residency calculator for Namibia
Days do not decide here. Answer a few questions about your home, family and business: the calculator shows whether you are a tax resident of Namibia.
Counting by dates needs JavaScript. Below are the same rules by country.
Income tax brackets in 2026
| Annual income, Namibian dollars | About, $ | Tax |
|---|---|---|
| up to 100,000 | up to $6,100 | 0% |
| 100,000-150,000 | $6,100-9,100 | 18% of the excess |
| 150,000-350,000 | $9,100-22,000 | 9,000 + 25% of the excess |
| 350,000-550,000 | $22,000-34,000 | 59,000 + 28% of the excess |
| 550,000-850,000 | $34,000-52,000 | 115,000 + 30% of the excess |
| 850,000-1,550,000 | $52,000-94,000 | 205,000 + 32% of the excess |
| over 1,550,000 | over $94,000 | 429,000 + 37% of the excess |
The Namibian dollar is pegged one-to-one to the South African rand, which also circulates. US dollars at the European Central Bank rate of 6 October 2026, about 16.5 per dollar, rounded up. The tax year runs from 1 March to the end of February.
Example. A salary of 600,000 Namibian dollars a year, about $37,000: tax 115,000 + 30% of 50,000 = 130,000, about $7,900, or 21.7% of income.
Taxes on investments
| Income | Tax |
|---|---|
| Interest from a Namibian bank or unit trust | 10% withheld |
| Dividends from a Namibian company to a resident | exempt |
| Dividends to a non-resident | 10% for holdings over 25%, otherwise 20% |
| Capital gains | not taxed, except mining rights and mining company shares |
| A resident's foreign interest | general scale up to 37% |
Tax on interest from local banks is withheld at once; no separate declaration is needed.
Buying property
| Price for an individual, Namibian dollars | About, $ | Duty |
|---|---|---|
| up to 1,100,000 | up to $67,000 | 0% |
| 1,100,000-1,580,000 | $67,000-96,000 | 1% of the excess |
| 1,580,000-3,150,000 | $96,000-200,000 | 4,800 + 5% of the excess |
| over 3,150,000 | over $200,000 | 8% of the excess on top of the previous amounts |
Companies and trusts pay 12% of the price, so a home for yourself is usually cheaper to buy as an individual. Individuals pay no stamp duty on property up to 1,100,000 Namibian dollars. These thresholds have applied since 1 October 2024. Annual property rates are charged by the municipality.
Inheritance and gifts
Namibia has no inheritance tax and no gift tax. Estates go through the court, and registration costs apply when property passes to heirs. This makes Namibia convenient for family ownership of assets in the region.
Business taxes
| Tax | Rate |
|---|---|
| Corporate profit | 30% from 2025; a cut to 28% announced for financial years from 2026 |
| Mining company profit | 37.5% |
| Payments to non-residents for services | 10% withheld |
| VAT | 15%, registration required from 1 million Namibian dollars turnover, ~$61,000 |
| Social security | 0.9% employee and 0.9% employer on a capped part of salary |
Return and deadlines
- a tax number is obtained from the Namibia Revenue Agency, registration is online;
- employers withhold tax monthly and pay it by the 20th;
- the annual return for salaried individuals is due by 30 June, with business income by 30 September;
- business owners pay provisional tax twice a year;
- the revenue agency issues a tax residence certificate on request.
Working remotely from Namibia
Namibia taxes income by source, so foreign income other than interest is generally not taxed. But income for work physically done in Namibia may count as Namibian even if a foreign company pays. Check this before moving, especially if you live in the country for more than half a year.
What changed in recent years
| Item | Before | Now |
|---|---|---|
| Tax-free income | 50,000 Namibian dollars | 100,000, ~$6,100 |
| Corporate profit tax | 32% | 30% from 2025, 28% announced |
| Property duty threshold for individuals | 600,000 | 1,100,000, ~$67,000 |
Double tax treaties
Namibia has such treaties with 11 countries: Botswana, France, Germany, India, Malaysia, Mauritius, Romania, Russia, South Africa, Sweden and the United Kingdom. They lower withholding on dividends, royalties and service fees: for example, under some treaties no tax is withheld on service fees, and royalties bear 5% instead of 10%. To apply the relief, a residence certificate from your country is needed before payment.
Common mistakes
- not declaring foreign interest on the assumption that Namibia taxes only local income;
- buying a home through a company and paying 12% instead of the individual scale;
- not providing a residence certificate before dividends are paid and losing treaty relief;
- forgetting that the tax year ends in February, not December.
Comparison with other African countries
| Country | Income tax rates | Principle |
|---|---|---|
| Namibia | 0-37% | source |
| Mauritius | 0-20% | residence, foreign income when remitted |
| Morocco | 0-37% | worldwide |
| Egypt | 0-27.5% | worldwide |
Namibia does not tax most foreign income, inheritance or capital gains, but rates on local income are high.
What we do
We calculate taxes before the move, choose a remote work visa or residence permit, obtain a tax number, analyse the source of your income, and prepare returns and a residence certificate. We fix our fee in writing after a free consultation.
For money and investment in Namibia: a personal account, a business account and investment property.
Features of the Namibian tax system
Progressive personal income tax
The personal income tax rate rises gradually from 0% to 37%, depending on the amount of income.
A single profit tax rate
Companies pay profit tax at a flat rate of 30%.
Standard VAT
VAT in Namibia is 15%, in line with many other countries in the region.
Lower tax under a DTA
If Namibia has a double taxation agreement in place, the tax on dividends paid to non-residents can be reduced.
FAQ
What is the personal income tax rate in Namibia?
What is the corporate profit tax rate in Namibia?
What is the VAT rate in Namibia?
How are dividends paid to non-residents taxed?
From what income does tax start?
Is foreign income taxed?
Is there inheritance tax?
What does buying a flat cost?
When is the return due?
Are capital gains taxed?
Which countries does Namibia have double tax treaties with?
Services
Murblz services in Namibia
The tax rate is only half the picture. The other half is where the company sits, where the money is held and who files the accounts. Murblz specialists help with that in the same country. The quote is fixed in writing before work starts.
See also
Related programs and destinations
All programs - Namibia:
Similar destinations:
The same program in other countries:
How to send money to Namibia in 2026 →
We can help with the transfer: ask in the chat.
Which taxes would you pay in Namibia?
We calculate tax on your income or company in Namibia and go through the residency rules and double tax treaties. The catalogue covers taxes in every country.
The Murblz consultant replies straight away in the chat on this page. Describe your situation and we will work it out together.
Free consultation