Namibia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Namibia tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Figures last changed 10 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Namibia | 37%* | 0%* | 0%* | 10%* | 37%* | 0%* |
* Provisional — not yet verified by the Sovereign engine. salary, rent: from PwC, read 10 November 2026. capital gains, dividends, interest, crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Namibia profile carries an accepted source for it.
Reviewer's notes: what is still open on this profile
- Source taxation includes statutory deemed-source rules and conditional offshore-interest exemptions. Resident dividends are exempt; nonresident shareholders have separate withholding rules. General capital treatment does not cover revenue trading or mineral/petroleum rights. Social-security ceiling and offshore-interest cases remain unresolved.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Namibia tax profile?
Partly complete. The Namibia profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Namibia?
Provisionally 37%: the top rate on a salary from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 37% above NAD 1,550,000 (tax year to Feb 2026).
How are capital gains taxed in Namibia?
Provisionally 0%: the top rate on a long-term capital gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. 'Namibia does not have capital gains tax.'. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Namibia?
The top rate is 0% (provisional) on dividends and 10% (provisional) on interest. A provisional figure is from a PwC summary read on 10 November 2026, not computed by the engine. Rental income is taxed at up to 37% (provisional).
How is crypto taxed in Namibia?
In our model Namibia does not tax a private investor's gain on crypto assets, but the engine has no computed figure for it. Provisionally 0%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; no capital gains tax.
Does Namibia tax foreign income?
Generally no. Namibia taxes income from sources in Namibia. Income from abroad is generally outside the tax, with exceptions.
Does Namibia have a wealth tax?
No. Namibia has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Namibia have an exit tax for individuals?
This is not verified yet: we have not checked whether Namibia taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Namibia?
The Namibia day test (No general fixed-day residence test in the Income Tax Act): residence needs individual facts; no general fixed-day rule in the Income Tax Act. Home, work, habitual life, source of income and any treaty need direct review. Certificate documents are evidence, not a day test.
Residence decides whether Namibia taxes you on these rates. See the Namibia day-count test and count your own days.
Sources
The Namibia profile cites 4 sources for these rules, 2 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- PwC Worldwide Tax Summaries — Namibia, Republic of net wealth/worth tax · summary, retrieved 2026-11-10
- Namibia Revenue Agency; Income Tax Act 24 of 1981 consolidation · official
- Namibia Revenue Agency · official
- PwC Worldwide Tax Summaries - Namibia individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Namibia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Namibia side by side with other countries, see every country or try the live demo.
Other countries in Africa: Nigeria, Rwanda, Senegal, Tunisia, Tanzania, Uganda.