Taxes and Accounting in Namibia: Guides by Question

Namibia's main rates: personal income tax from 0% to 37%, corporate income tax 30%, VAT 15%, dividend tax 10% for residents, capital gains tax 0%. The full table is in our overview Namibia taxes in 2026; below, the guides are grouped by the questions business owners ask. Figures in this series come from an auditor working in Namibia (October 2026).

If you are just starting

Which business lines to look at and which taxes a new company faces: business in Namibia, where to start. Registering the company itself is a separate guide: BIPA steps, forms and fees.

Company taxes

Corporate income tax: 30%, with a cut to 28% planned from 1 April 2027; mining, diamonds and oil and gas have their own rates.
Deductible expenses: medical cover and staff leisure, the director as an employee.
Accelerated depreciation: company assets are written off over 5 years at 20% a year.

How the owner takes money out

The two routes, a director's salary on the scale up to 37% or profit paid as dividends, are compared in salary or dividends. Rates for a foreign owner: a resident pays 10%, while the non-resident rate depends on the shareholding, explained in dividend tax for foreigners.

Employees

An employer pays social security of 0.9% (up to N$99), an injury contribution of 0.9% to 8% and 1% of payroll for training. Tables and examples: employer social payments.

Property

An individual pays transfer duty of 0% to 11%, capital gains tax is 0%, and local councils set property rates: property taxes. The purchase itself is covered in buying property as a foreigner.