Source-cited draft: corporate income tax for Namibia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard (non-mining) company tax rate
30Income Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/taxes-on-corporate-income
Rate reduction note
Reduced from 32% to 31% for years of assessment commencing on/after 1 January 2024, and to 30% from 1 January 2025Income Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/taxes-on-corporate-income
Diamond mining company rate
55Income Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/taxes-on-corporate-income
Other (non-diamond) mining company rate
37.5Income Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/taxes-on-corporate-income
Tax base
Taxable income from a Namibian source (or deemed source), less allowable deductions; foreign-source income generally excludedIncome Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/income-determination
Non-Resident Shareholders Tax (NRST) on dividends — corporate holder with >=25% shareholding
10Income Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/withholding-taxes
NRST on dividends — all other cases
20Income Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/withholding-taxes
Withholding tax on interest (to non-residents / from banks & unit trusts)
10Income Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/withholding-taxes
Withholding tax on royalties (to non-residents)
10Income Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/withholding-taxes
Withholding tax on management/consultancy/technical fees to non-residents
10Income Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/withholding-taxes
Annual company income tax return deadline
Within 7 months of the company's financial year-endIncome Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/tax-administration
First provisional tax payment
Within 6 months of the start of the financial year; at least 40% of the year's estimated taxIncome Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/tax-administration
Second provisional tax payment
On/before the last day of the financial year; cumulatively at least 80% of the year's estimated taxIncome Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/tax-administration
Final (top-up) tax payment
Within 7 months after financial year-end, with the annual returnIncome Tax Act — https://taxsummaries.pwc.com/republic-of-namibia/corporate/tax-administration
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Other Namibia computations in the OpenAccountants Tax Library.