Namibia VAT / Sales Tax

Detailed vat / sales tax rates and rules for Namibia in 2026.

VAT / Sales TaxNAD

VAT is levied at 15% on most goods and services. Basic food items, healthcare, education, and financial services are exempt or zero-rated. Registration is mandatory for businesses with taxable supplies exceeding N$500,000.

Standard Rate

15%

Registration Threshold

N$500,000 annual taxable supplies

Reduced Rates

0% — Exports, basic food items (maize meal, bread, fresh milk, fruit, vegetables)

How Namibia VAT / Sales Tax compares

Namibia’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.