Source-cited draft: personal 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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Progressive personal income tax overview
Namibia applies a progressive personal income tax to individuals on Namibian-source income, with the same bands applying to residents and non-residents. The first N$100,000 of taxable income is tax-free.Income Tax Act
Taxable income up to N$100,000
0% (tax-free)Income Tax Act (https://www.namra.org.na/tax-types/page/income-tax/)
N$100,001 to N$150,000
18% of the amount exceeding N$100,000Income Tax Act (https://www.namra.org.na/tax-types/page/income-tax/)
N$150,001 to N$350,000
N$9,000 plus 25% of the amount exceeding N$150,000Income Tax Act (https://www.namra.org.na/tax-types/page/income-tax/)
N$350,001 to N$550,000
N$59,000 plus 28% of the amount exceeding N$350,000Income Tax Act (https://www.namra.org.na/tax-types/page/income-tax/)
N$550,001 to N$850,000
N$115,000 plus 30% of the amount exceeding N$550,000Income Tax Act (https://www.namra.org.na/tax-types/page/income-tax/)
N$850,001 to N$1,550,000
N$205,000 plus 32% of the amount exceeding N$850,000Income Tax Act (https://www.namra.org.na/tax-types/page/income-tax/)
Above N$1,550,000
N$429,000 plus 37% of the amount exceeding N$1,550,000Income Tax Act (https://www.namra.org.na/tax-types/page/income-tax/)
Non-resident individual rates
Same progressive bands as residents apply to Namibian-source incomeIncome Tax Act (https://taxsummaries.pwc.com/republic-of-namibia/individual/taxes-on-personal-income)
Residence test relevance
Taxation is source-based, so residence status generally does not change the rate; Namibian-source income is taxed whether the individual is resident or notIncome Tax Act (https://taxsummaries.pwc.com/republic-of-namibia)
Deduction for pension, provident, RAF and study-policy contributions
Deductible up to N$150,000 per annum in aggregate NAD ((approx — confirm))Income Tax Act (https://taxsummaries.pwc.com/republic-of-namibia/individual/deductions)
Filing deadline — salaried individuals
30 June following year-end (28/29 February) ((approx — confirm))Income Tax Act (https://taxsummaries.pwc.com/republic-of-namibia/individual/tax-administration)
Filing deadline — provisional (e.g. business/farming) individuals
30 September following year-end (28/29 February) ((approx — confirm))Income Tax Act (https://www.namra.org.na/individual-tax/page/i-am-a-provisional-taxpayer)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Namibia computations in the OpenAccountants Tax Library.