Namibia Tax & Investment Guides
16 guides covering Namibian taxation, progressive individual income tax 0–37% (8 brackets), corporate income tax 32% standard (28% mining, 18% manufacturing), VAT 15% standard (0% exports), transfer duty 1–8% sliding scale, employees compensation 0.19–2.14% ER only, WHT dividends 10%, interest 10% (non-resident), and key investment topics for 2026.
Personal Tax & Residency
Progressive IIT 0–37% across 8 annual brackets, primary rebate NAD 17,100, age rebate NAD 10,500, 183-day residency rule, DTTs
Namibia Personal Tax Guide 2026 — IIT 0–37% Progressive, Primary Rebate NAD 17,100
Namibian personal income tax (IIT). Progressive rates 0%, 18%, 25%, 28%, 30%, 32%, 34%, 37% across 8 annual brackets. Primary rebate NAD 17,100, age rebate NAD 10,500 (60+), medical credits, and filing requirements for 2026.
Namibia Tax Residency Guide 2026 — 183-Day Rule, Permanent Home, Source Rules, DTTs
Namibian tax residency. 183-day physical presence test, permanent home criterion, source of income rules, double tax treaties with South Africa, UK, India, and others.
VAT & Indirect Tax
VAT 15% standard, 0% exports, registration threshold, no NHIL/GETFund levies
Namibia Tax Filing Guide 2026 — NamRA Online Portal, Provisional Tax, Annual Returns
filing taxes in Namibia. NamRA online portal, provisional tax payments (2 instalments), annual return by 30 June, penalties for late filing, and compliance deadlines for 2026.
Namibia VAT Guide 2026 — 15% Standard Rate, 0% Exports
Namibian Value Added Tax. Standard rate 15%, zero-rated exports, exempt supplies, registration threshold, filing requirements, and compliance for 2026.
Business & Corporate Tax
CIT 32% standard, 28% mining, 18% manufacturing, branches, BIPA registration, transfer pricing OECD
Namibia Business Registration Guide 2026 — BIPA, Company Types, Tax Registration, Permits
registering a business in Namibia. Business and Intellectual Property Authority (BIPA) registration, company types (Ltd, CC, Branch), NamRA tax registration, sector permits, and compliance requirements for 2026.
Namibia Corporate Tax Guide 2026 — CIT 32%, Mining 28%, Manufacturing 18%
Namibian corporate income tax. Standard CIT 32% for resident companies, 28% for mining, 18% for manufacturing/exporters, branches 32%, and capital allowance rates for 2026.
Namibia Cross-Border Tax Guide 2026 — Transfer Pricing OECD, Thin Cap, DTTs, WHT
Namibian cross-border taxation. Transfer pricing rules following OECD guidelines, thin capitalisation, double tax treaties with South Africa, UK, India, and withholding tax rates for dividends, interest, and royalties paid to non-residents for 2026.
Investment & Savings
CGT on property, dividends 10% WHT, interest 10% WHT (non-resident), crypto as income, private pensions
Namibia Capital Gains Tax Guide 2026 — CGT on Property, Inclusion Rates
Namibian capital gains tax. CGT applies primarily to real property disposals. Inclusion rates of 80% for individuals and 100% for companies. Principal residence exclusion of NAD 2 million gain. Compliance rules for 2026.
Namibia Crypto Tax Guide 2026 — Taxed as Ordinary Income, NamRA Guidance
Namibian cryptocurrency taxation. Crypto is taxed as ordinary income under NamRA guidance. Disposal of digital assets triggers income tax at progressive rates. Mining, staking, airdrops, and DeFi income are taxable. Practical guidance for 2026.
Namibia Investment Income Guide 2026 — Dividends 10% WHT, Interest 10% WHT (Non-Resident)
Namibian investment income taxation. Dividend withholding tax 10% (final for residents), interest withholding tax 10% (non-residents), CGT on property, treasury bills, and mutual funds for 2026.
Namibia Pension Guide 2026 — Private Pensions, Retirement Annuities, No Public Pension
Namibian pensions. No public pension system. Private pension funds, provident funds, retirement annuities, tax relief on contributions, retirement age, and retirement planning for 2026.
Property & Wealth Tax
Transfer duty 1–8% sliding scale, municipal rates, rental income taxed as IIT, no annual wealth tax
Namibia Inheritance & Gift Tax Guide 2026 — Estate Duty 20% on Net Estate
Namibian inheritance and gift tax. Estate duty at 20% on net estate over NAD 1,000,000. Abatements for spouse (NAD 25,000,000) and children. Gift tax rules, intestate succession, wills, and probate for 2026.
Namibia Property Tax Guide 2026 — Transfer Duty 1–8% Sliding Scale, Municipal Rates
Namibian property tax. Transfer duty 1–8% sliding scale on property value, municipal property rates, registration fees, CGT on property, and compliance requirements for 2026.
Namibia Rental Income Guide 2026 — Taxed as IIT, Deductions, Vacant Property
Namibian rental income taxation. Rental income taxed as ordinary income at progressive IIT rates 0–37%. Allowable deductions for expenses, vacancy rules, and compliance for 2026.
Namibia Wealth Tax Guide 2026 — No Annual Wealth Tax, Municipal Rates as Proxy
Namibian wealth tax. Namibia does not impose an annual net wealth tax. Municipal property rates serve as a proxy wealth tax on real estate. No net worth tax, no solidarity surcharge for 2026.
Employment & Social Security
No general social security, Employees Compensation 0.19–2.14% ER only, private pensions
Namibia Calculators (6)
Free calculators for Namibian salary, tax, and personal finance.
Namibia Salary
Net pay after IIT 0–37%, primary rebate NAD 17,100.
Namibia VAT
VAT 15% standard rate, net/gross calculation.
Namibia Corporate Tax
CIT 32%, mining 28%, manufacturing 18%.
Namibia Property Tax
Transfer duty 1–8% sliding scale.
Namibia Income Tax
IIT 0–37% bracket calculator with rebates.
Namibia Social Insurance
Employees Comp 0.19–2.14% ER only.