Buying property in Namibia is subject to a tax on the transfer of title: transfer duty. For an individual it is from 0% to 11% on any property; for a company it is 12% on residential and 0% on commercial property. Capital gains tax in the country is 0%, and property tax is set by local councils.
In short
- Transfer duty for an individual: 0–11% on any property.
- Transfer duty for a legal entity: 12% on residential property, 0% on commercial.
- Capital gains tax: 0%.
- Property tax: the amount is set by local councils.
Transfer duty: the tax on transfer of title
Transfer duty is the tax on the transfer of ownership of property; it is paid when the purchase is registered. The rate depends on who buys, an individual or a company, and on the type of property.
| Buyer and property | Transfer duty |
|---|---|
| Individual, any property | 0–11% |
| Legal entity, residential property | 12% |
| Legal entity, commercial property | 0% |
The 0–11% range for an individual is given by an auditor working in Namibia; the specific rate for your purchase is determined when the deal is registered and is reviewed at a consultation. The progressive scale for individuals (from 1 October 2024) is given in buying property in Namibia as a foreigner.
A simplified illustration: a price of N$1,000,000
For illustration take a purchase for N$1,000,000. The calculation is simplified and shows only transfer duty:
| Buyer and property | Rate | Transfer duty, N$ |
|---|---|---|
| Legal entity, residential property | 12% | 120,000 |
| Legal entity, commercial property | 0% | 0 |
| Individual, any property | 0–11% | from 0 to 110,000 |
An individual or a company
The choice of buyer changes the tax:
- Residential property. For an individual transfer duty is in the 0–11% range, for a legal entity it is 12%.
- Commercial property. For an individual it is 0–11%, for a legal entity 0%.
A company must be registered first: the steps are described in register a company in Namibia. After registration the company has other obligations as well, for example Business Annual Duty of N$6.5 per N$10,000 of share capital.
Commercial property and business
For a company buying commercial property transfer duty is 0%: a warehouse, an office or a retail unit passes to it without this tax. Such a purchase often goes with starting a business: the general overview of conditions for entrepreneurs and investors is in doing business and investing in 2026.
Questions before buying
- who will be the buyer: an individual or a company;
- what kind of property it is: residential or commercial;
- which town the property is in and what property tax the local council sets;
- how the company is registered and what its share capital is: Business Annual Duty depends on it;
- which specialist calculates the taxes on the deal and on the company.
Capital gains tax: 0%
Capital gains tax in Namibia is 0%. This means the difference between the purchase price and the sale price of property is not taxed by this tax. Other taxes and charges on the deal still apply under the general rules.
Property tax is set by local councils
Property tax in Namibia is set by the local council of the town or district where the property is located. So the rate in Swakopmund, Walvis Bay and other towns can differ; it is confirmed with the local council of the specific town.
All property taxes in one table
| Tax | Rate | Who it applies to |
|---|---|---|
| Transfer duty | 0–11% / 12% / 0% | on purchase: individual 0–11%; legal entity 12% on residential and 0% on commercial |
| Capital gains tax | 0% | on a sale at a gain |
| Property tax | local councils | owners; the local council sets the rate |
Where to read next
- Buying property in Namibia as a foreigner: what can be bought, the deal process, documents;
- Coastal property: Swakopmund and Walvis Bay;
- Namibia taxes in 2026: all taxes in one place;
- Auditor instead of an accountant: who calculates a company's taxes.
This material is provided for reference. Data as of October 2026.
FAQ
What tax is paid when buying property in Namibia?
Transfer duty, the tax on transfer of title. For an individual 0–11% on any property; for a legal entity 12% on residential and 0% on commercial.
Is there a capital gains tax?
Capital gains tax is 0%.
Who sets property tax?
Property tax is set by local councils.
Is it better to buy through a company?
For commercial property, transfer duty for a legal entity is 0%; for residential it is 12% for a legal entity and 0–11% for an individual. The choice depends on the purpose and structure; it is reviewed at a consultation.
How much transfer duty is there on a purchase for N$1,000,000?
Simplified: for a legal entity 12% on residential property, that is N$120,000; 0% on commercial, that is N$0; for an individual from 0% to 11%, that is up to N$110,000.
What is Business Annual Duty?
A yearly company charge: N$6.5 per N$10,000 of share capital.
