Namibia Corporate Income Tax
Detailed corporate income tax rates and rules for Namibia in 2026.
Corporate TaxNAD
The standard corporate tax rate is 32%. Diamond mining companies pay 55%. Other mining companies pay 37.5%. Manufacturing companies registered with the Ministry of Trade may qualify for reduced rates.
Standard Rate
32%
How Namibia Corporate Tax compares
Namibia’s corporate tax rate of 32% is the 14th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Africa’s regional average of 27.1%.
Namibia
32%
Africa average
27.1%
Global average
22.2%
