Namibia public holidays 2026, VAT rate and tax data
Namibia: VAT rate 15% since 27 Nov 2000; 13 public holidays in 2026 (next: Day of the Namibian Women and International Human Rights Day, 10 Dec 2026); corporate tax rate 30%; minimum wage 18 NAD per hour; policy interest rate 6.75%; inflation rate (CPI) 5.4%.
11 series, each cited to the official source it was verified against; most recently verified 27 Oct 2026. Currency NAD.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "NA", "series": "vat", "value": 15, "unit": "percent", "effective_from": "2000-11-27", "last_confirmed": "2026-07-24", "source": { "name": "Value-Added Tax Act 10 of 2000 (GG 2337), section 6(1)", "url": "https://www.namra.org.na/documents/cms/uploaded/value-added-tax-act-10-of-2000-8d9c425ffc.pdf" } }
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Namibia public holidays 2026
13 days in 2026; next: Day of the Namibian Women and International Human Rights Day on 10 Dec 2026. Official source: Public Holidays Act 26 of 1990 (GG 125), in force 1 February 1991, Schedule · last verified 30 Jul 2026
Fixed by law 13
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 21 Mar 2026 Sat | Independence Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 6 Apr 2026 Mon | Easter Monday | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 1 May 2026 Fri | Workers Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 4 May 2026 Mon | Cassinga Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 14 May 2026 Thu | Ascension Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 25 May 2026 Mon | Africa Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 28 May 2026 Thu | Genocide Remembrance Day Proclamation No. 19 of 2024, GG 8373 of 28 May 2024, with effect from 28 May 2025 |
Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 26 Aug 2026 Wed | Heroes Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 10 Dec 2026 Thu | Day of the Namibian Women and International Human Rights Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 26 Dec 2026 Sat | Family Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
2027 dates already held (15)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 21 Mar 2027 Sun | Independence Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 22 Mar 2027 Mon | Monday following Independence Day (s.1(2): a public holiday on a Sunday makes the following Monday ALSO a public holiday) | Confirmed | Public Holidays Act 26 of 1990 (GG… |
| 26 Mar 2027 Fri | Good Friday | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 29 Mar 2027 Mon | Easter Monday | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 1 May 2027 Sat | Workers Day (falls Saturday; s.1(2) covers Sundays only) | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 4 May 2027 Tue | Cassinga Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 6 May 2027 Thu | Ascension Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 25 May 2027 Tue | Africa Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 28 May 2027 Fri | Genocide Remembrance Day Proclamation No. 19 of 2024, GG 8373 |
Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 26 Aug 2027 Thu | Heroes Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 10 Dec 2027 Fri | Day of the Namibian Women and International Human Rights Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 25 Dec 2027 Sat | Christmas Day (falls Saturday; s.1(2) covers Sundays only) | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 26 Dec 2027 Sun | Family Day | Fixed by law | Public Holidays Act 26 of 1990 (GG… |
| 27 Dec 2027 Mon | Monday following Family Day (s.1(2): Family Day falls on a Sunday, so the Monday is ALSO a public holiday) | Confirmed | Public Holidays Act 26 of 1990 (GG… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Namibia value
Rate schedules and breakdowns
Withholding tax rates
10–25% across 6 withholding taxes — no single rate · in force from 2016-06-21 · Official source: NamRA brochure 'Withholding Tax on Services' (covers all four withholding… · last verified 19 Oct 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends-25pct-company | Dividends — NRST, beneficial shareholder a company holding >=25% | 10 | Dividends declared to a non-resident where the beneficial shareholder is a company holding at least 25% of the capital of the Namibian company | — | NamRA, Withholding Tax on Services… |
| Non-Resident Shareholders' Tax (NRST), Income Tax Act 24 of 1981 (ss 42-48). Withheld by the declaring company (or the Namibian agent receiving the dividend), payable within 20 days after the end of the month of declaration. The 10% tier requires a corporate beneficial… | |||||
| dividends-other | Dividends — NRST, all other non-resident shareholders | 20 | Dividends declared to any other non-resident shareholder (individuals, and companies holding less than 25% of the capital) | — | NamRA, Withholding Tax on Services… |
| Default NRST tier. A DTA may reduce this, but treaty rates are not served here. | |||||
| interest | Interest paid to non-residents | 10 | Interest paid by a Namibian resident to a non-resident (final tax on the gross amount) | 2015-12-30 | NamRA, Withholding Tax on Services… |
| Interest is deemed paid on the earlier of actual payment or the date it becomes payable. Distinct from the 10% WHT on bank/unit-trust interest paid to residents other than Namibian companies. | |||||
| royalties | Royalties paid to non-residents | 10 | Amounts paid for the use of any patent, trademark, motion picture film, including the right to use industrial, commercial or scientific equipment, to a person not ordinarily resident in Namibia | 2015-12-30 | NamRA, Withholding Tax on Services… |
| The historically quoted 10.5% was the pre-2016 deemed-income mechanic, not the current statutory rate. Current rate is a flat 10% final withholding tax, confirmed by NamRA and PwC (reviewed July 2026). | |||||
| services-management-consultancy | Management, consultancy and technical fees paid to non-residents | 10 | Any amount payable by a Namibian resident to a non-resident for administrative, managerial, technical or consultative services or any similar services, whether of a professional nature or not (s 35A) | 2016-06-21 | NamRA, Withholding Tax on Services… |
| Section 35A WHT on services was introduced in 2011 at 25% and reduced to 10% for management/consultancy fees effective 21 June 2016. Directors' and entertainment fees stayed at 25% (see separate entry). | |||||
| services-directors-entertainers | Non-resident directors' fees and entertainment fees | 25 | Directors' fees paid to non-resident directors and fees paid to foreign entertainers (s 35A) | 2016-06-21 | Income Tax Act, 1981 (Act 24 of 1981)… |
| The 25% tier retained when the general services rate was cut to 10% in 2016. PwC notes no treaty relief is available for this category. | |||||
Personal income tax brackets
0–37% across 7 bands · in force from 2024-03-01 · Official source: Income Tax Amendment Act 4 of 2024 (Act No. 4 of 2024), section 6(a)… · last verified 24 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 100000 | 0 |
| 100000 | 150000 | 18 |
| 150000 | 350000 | 25 |
| 350000 | 550000 | 28 |
| 550000 | 850000 | 30 |
| 850000 | 1550000 | 32 |
| 1550000 | — | 37 |
Statutory social-insurance contributions
0–1.8% across 3 contribution branches · in force from 2025-03-01 · Official source: Social Security Act 34 of 1994 (GG 992), ss20, 21, 47 and the note that Part VI… · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| ssc_msd | Social Security Commission — Maternity Leave, Sick Leave and Death Benefit Fund (MSD) | 1.8 | 0.9 | 0.9 | percent | The employee's BASIC WAGE, subject to a statutory deeming floor and ceiling. The proviso to the regulation 1 definition of "basic wage" reads: "Provided that, for the purpose of these regulations, an employee shall be deemed to have been paid a basic wage of NOT LESS THAN N$500 and NOT MORE THAN the maximum basic salary set out in Column 2 of the Table, in any month of each financial year as set out in Column 1 of that Table with effect from the date set out in Column 3 of that Table". Basic wage only — allowances, overtime, bonuses and commission are outside it. | NAD |
| MAXIMUM N$99.00 EMPLOYEE + N$99.00 EMPLOYER PER MONTH on the N$11,000 ceiling; MINIMUM N$4.50 each side on the N$500 deemed floor. THE FLOOR IS A DEEMING RULE, NOT AN EXEMPTION: an employee paid N$200 basic is DEEMED to have been paid N$500 and N$4.50 is still due from each… | |||||||
| ecf | Employees' Compensation Fund (accident fund) assessment — employer-only, risk-rated | — | 0 | — | percent | The annual wages of the employer's employees, declared on the annual statement under s68 and assessed after 31 March each year. "For the purposes of assessment, wages shall be determined in such manner as may from time to time be prescribed" (s69(4)), and the assessment is adjusted once actual wages paid are ascertained (s69(5)-(6)). An annual earnings ceiling per employee applies. | NAD |
| NO SINGLE NATIONAL RATE — rate_employer is deliberately null. s69(2) puts the rate in the Commission's discretion "according to the estimated risk and cost of accidents", so it is set per employer by industry risk, and s71 lets the Commission move an individual employer off its… | |||||||
| vet_levy | Vocational Education and Training (VET) Levy — employer-only payroll levy | 1 | 0 | 1 | percent | One per cent of the value of the employer's actual annual payroll, paid monthly in arrears. Payable only by employers whose ANNUAL PAYROLL IS N$1,000,000 OR MORE. | NAD |
| SERVED WITH A CAVEAT: THIS IS A PAYROLL LEVY, NOT SOCIAL INSURANCE. It buys the employee no benefit and no individual account; it funds the National Training Fund. It is included because an engine that models only the SSC and the ECF understates Namibian employer payroll cost by… | |||||||
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