Namibia tax overview for 2026: the taxes, authority, years, top rates and where each is covered. Figures come from Namibian law and official pages opened on 2026-11-01. Items that could not be opened are named as not yet confirmed. Not reviewed by a licensed accountant.
Namibia · tax year 2026 · changed 25 Jun 2026
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Built from the law
Sources read 1 Nov 2026 for tax year 2026
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| Item | Amount | Tax year | Official URL |
|---|---|---|---|
| Individual year | 1 March to 28 February | 2026 | https://www.namra.org.na/individual-tax/page/i-earn-a-monthly-salary/ |
| Top individual rate | 37% above N$1,550,000 | 2026 | https://www.lac.org.na/laws/annoSTAT/Income%20Tax%20Act%2024%20of%201981.pdf |
| Tax-free band | N$100,000 | 2026 | same |
| Company rate | 30% | 2026 | same |
| VAT | 15% | 2026 | https://www.lac.org.na/laws/annoSTAT/Value-Added%20Tax%20Act%2010%20of%202000.pdf |
General reference only. This skill is general tax reference material for AI-assisted workflows. Do not rely on it to file, pay or take a position without review by a qualified professional in Namibia.
Anyone asking which Namibian taxes apply. Authority: Namibia Revenue Agency (NamRA, https://www.namra.org.na/). Currency: Namibian dollar (N$). Portal: https://itas.namra.org.na. The annotated Income Tax Act read runs to Income Tax Amendment Act 4 of 2024. The 2025 and 2026 gazette indexes list no Income Tax or VAT amendment act.
| Item | Amount | Tax year | Official URL |
|---|---|---|---|
| Individual year | 1 March to 28 February | 2026 | https://www.namra.org.na/individual-tax/page/i-earn-a-monthly-salary/ |
| Top individual rate | 37% above N$1,550,000 | 2026 | https://www.lac.org.na/laws/annoSTAT/Income%20Tax%20Act%2024%20of%201981.pdf |
| Tax-free band | N$100,000 | 2026 | same |
| Company rate | 30% | 2026 | same |
| VAT | 15% | 2026 | https://www.lac.org.na/laws/annoSTAT/Value-Added%20Tax%20Act%2010%20of%202000.pdf |
Figures are owned by the income tax, company, VAT and payroll skills.
Source-based: income from a source within or deemed within Namibia (s.15). Company year: its financial year.
Salaried 30 June. Business and farming individuals and companies: 7 months after year end (s.56(1A)). VAT 25th after the period. PAYE and withholding within 20 days. Stamp duty and transfer duty are in NamRA's pages; transfer duty is payable within 6 months of acquisition.
See each skill. Income tax interest is 20% a year.
See cross-border and transfer pricing. A tax residency certificate is applied for on NamRA forms (https://www.namra.org.na/tax-residency-certificate).
Example 1. Individual on N$1,600,000: N$429,000 + 37% of N$50,000 = N$447,500.
name: Top band
inputs:
t: 1600000
steps:
- tax: 429000 + (t - 1550000) * 0.37
expected:
tax: 447500.00
Example 2. A decision: at the same N$1,600,000 profit, company tax is N$480,000, more than N$447,500 personally, before dividends and salaries.
name: Company v personal
inputs:
t: 1600000
steps:
- co: t * 0.30
- d: co - 447500
expected:
d: 32500.00
| Source | URL | Read on |
|---|---|---|
| Income Tax Act 24 of 1981, annotated to Act 4 of 2024 (read: Schedule 4, s.56) | https://www.lac.org.na/laws/annoSTAT/Income%20Tax%20Act%2024%20of%201981.pdf | 2026-11-01 |
| VAT Act (read: s.6) | https://www.lac.org.na/laws/annoSTAT/Value-Added%20Tax%20Act%2010%20of%202000.pdf | 2026-11-01 |
| NamRA salary page (read: whole page) | https://www.namra.org.na/individual-tax/page/i-earn-a-monthly-salary/ | 2026-11-01 |
| NamRA tax types (read: overview) | https://www.namra.org.na/tax-types | 2026-11-01 |
Not yet confirmed: Budget 2026/27 proposals; stamp duty scales.
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General reference, not advice on your facts. Check with a professional before you file or pay.