NamibiaNamibiaGeneral domestic-company and branch rate is 30% for financial years commencing on or after 1 January 2025; legacy 31% remains shown for earlier years.
Corporate Tax
30%
Income Tax
0% - 37%
VAT Rate
15%
Capital Gains Tax
0%
Effective Rate
30%
Income Tax Brackets
- 0 - 100,0000%
- 100,000 - 150,00018%
- 150,000 - 350,00025%
- 350,000 - 550,00028%
- 550,000 - 850,00030%
- 850,000 - 1,550,00032%
- 1,550,000 - ∞37%
Capital Gains
0%
No general capital gains tax; capital receipts are generally excluded from income, except mining and petroleum rights.