Source-cited draft: tax overview 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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National tax authority
Namibia Revenue Agency (NamRA)Namibia Revenue Agency ActView source ↗
Currency
Namibian Dollar (NAD / N$)Income Tax Act
Tax year for individuals
1 March to 28/29 FebruaryIncome Tax ActView source ↗
Tax year for companies
The company's financial year-end (any 12-month accounting period)Income Tax ActView source ↗
Basis of taxation
Source-based — Namibian-source income is taxable regardless of residence; foreign-source income is generally not taxedIncome Tax ActView source ↗
Top marginal personal income tax rate
37%Income Tax ActView source ↗
Personal income tax-free threshold
N$100,000 per annumIncome Tax ActView source ↗
Standard (non-mining) corporate income tax rate
30%Income Tax ActView source ↗
Value-added tax (VAT)
Yes — standard VAT rate is 15%Value-Added Tax ActView source ↗
Annual company income tax return deadline
Within 7 months of the company's financial year-endIncome Tax ActView source ↗
Annual individual income tax return deadline (salaried)
30 June following the end of the tax year (28/29 February)Income Tax ActView source ↗
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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 Tax Library.