Namibia Personal Income Tax
Detailed personal income tax rates and rules for Namibia in 2026.
Income TaxNAD
Namibia levies progressive income tax on source-based income. Rates range from 0% on the first N$50,000 to 37% on income above N$1.5 million. Employment income is taxed through PAYE. Only Namibian-sourced income is taxable, regardless of residency.
| Income Range (NAD) | Tax Rate |
|---|---|
| N$0 – N$50K | 0% |
| N$50K – N$100K | 18% |
| N$100K – N$300K | 25% |
| N$300K – N$500K | 28% |
| N$500K – N$800K | 30% |
| N$800K – N$1.5M | 32% |
| N$1.5M+ | 37% |
Filing Deadline
June 30 for non-provisional; September 30 for provisional taxpayers
Residency Rule
Namibia uses source-based taxation. All income earned from Namibian sources is taxable regardless of residency. An individual is ordinarily resident if they have their habitual home in Namibia.
How Namibia Income Tax compares
Namibia’s top personal income tax rate of 37% is the 51st highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Africa’s regional average of 32.3%.
Namibia
37%
Africa average
32.3%
Global average
27.7%
