Namibia Capital Gains Tax
Detailed capital gains tax rates and rules for Namibia in 2026.
Capital GainsNAD
Namibia does not levy capital gains tax. Gains from the disposal of assets are generally not taxable. However, if the disposal forms part of a scheme of profit-making, the gains may be taxed as income.
Standard Rate
0%
Exemptions
- Namibia does not impose capital gains tax
How Namibia Capital Gains compares
Namibia’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Africa’s regional average of 14.1%.
Namibia
0%
Africa average
14.1%
Global average
13.8%
