Source-cited draft: tax overview for Namibia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Namibian tax system at a glance | Namibia operates a source-based tax system administered by the Namibia Revenue Agency (NamRA). Personal income tax is progressive and corporate tax is a flat rate, and a 15% VAT applies to most goods and services. | |
| National tax authority | Namibia Revenue Agency (NamRA)Namibia Revenue Agency Act | |
| Currency | Namibian Dollar (NAD / N$)Income Tax Act | |
| Tax year for individuals | 1 March to 28/29 FebruaryIncome Tax Act | |
| Tax year for companies | The company's financial year-end (any 12-month accounting period)Income Tax Act | |
| Basis of taxation | Source-based — Namibian-source income is taxable regardless of residence; foreign-source income is generally not taxedIncome Tax Act | |
| Top marginal personal income tax rate | 37% (on taxable income exceeding N$1,550,000)Income Tax Act | |
Namibia operates a source-based tax system administered by the Namibia Revenue Agency (NamRA). Personal income tax is progressive and corporate tax is a flat rate, and a 15% VAT applies to most goods and services.
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Other Namibia computations in the OpenAccountants library.
| Personal income tax-free threshold |
| N$100,000 per annumIncome Tax Act |
| Standard (non-mining) corporate income tax rate | 30%Income Tax Act |
| Value-added tax (VAT) | Yes — standard VAT rate is 15%Value-Added Tax Act |
| Annual company income tax return deadline | Within 7 months of the company's financial year-endIncome Tax Act |
| Annual individual income tax return deadline (salaried) | 30 June following the end of the tax year (28/29 February)Income Tax Act |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.