Country tax profile · 2026
Namibia income tax
How Namibia taxes income
Namibia taxes personal income at rates up to 37%. Source based system: only Namibian source income is taxed.
Compiled by MyNomadWorld for Namibia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Namibia income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 100,000 NAD | 0% |
| up to 150,000 NAD | 18% |
| up to 350,000 NAD | 25% |
| up to 550,000 NAD | 28% |
| up to 850,000 NAD | 30% |
| up to 1,550,000 NAD | 32% |
| over the top bracket | 37% |
National brackets; local or regional surcharges may apply on top.
How Namibia's income tax compares
Namibia's top income tax of 37% is the 50th highest of the 197 countries we track, against a global average of 27.9% and a Africa average of 31.2%.
Countries with a similar income tax
Mali (37%) · United States (37%) · Morocco (37%) · Ecuador (37%) · Zambia (37%) · Cameroon (38%)
Who is a tax resident of Namibia?
Source based system: Namibian source income is taxed regardless of residence, and there is no classic day count threshold.
Related Namibia taxes
Moving to Namibia?
Get matched with a vetted Namibia tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Namibia income tax FAQ
What is the income tax rate in Namibia?
Namibia taxes personal income at rates up to 37%. Source based system: only Namibian source income is taxed.
Can expats pay less income tax in Namibia?
Yes. Under the Source-based regime, qualifying new residents pay about 0.0% instead of the 37% headline rate.