Namibia income tax rates
Rates of normal tax on the taxable amount of individuals (and other non-company taxpayers), Schedule 4 paragraph 1 to the Income Tax Act 24 of 1981. Annual Namibia Dollar amounts, marginal rates. The individual year of assessment runs 1 March to the end of February; employment income is collected through PAYE by NamRA.
| Current value | 7 entries — see the API for the full schedule |
|---|---|
| In force from | 2024-03-01 |
| Official source | Income Tax Amendment Act 4 of 2024 (Act No. 4 of 2024), section 6(a), promulgated by GN 264 in Government Gazette No. 8442 of 16 September 2024 — substituting Schedule 4 paragraph 1 ('RATES OF NORMAL TAX (Section 6)') of the Income Tax Act 24 of 1981; section 7(a) commences it, for taxpayers other than companies, at the commencement of the year of assessment commencing on or after 1 March 2024 |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Statutory text of the current schedule: no tax up to N$100,000; 18% of the excess over N$100,000 up to N$150,000; N$9,000 + 25% of the excess over N$150,000 up to N$350,000; N$59,000 + 28% of the excess over N$350,000 up to N$550,000; N$115,000 + 30% of the excess over N$550,000 up to N$850,000; N$205,000 + 32% of the excess over N$850,000 up to N$1,550,000; N$429,000 + 37% of the excess over N$1,550,000. THRESHOLD CHANGE: the tax-free threshold was RAISED to N$100,000 by this Act — it was N$50,000 under the schedule substituted by the Income Tax Amendment Act 4 of 2013, and the 18% band was widened accordingly. The 2013 gazette text was not re-read in this pass, so the old bands are not served as history. BACKDATING TRAP: although the Act was promulgated on 16 September 2024, section 7(a) makes it bite from the year of assessment commencing on or after 1 March 2024 — i.e. retroactively over the whole 2024/25 tax year, which is why effective_from is 2024-03-01 and not the gazette date. Bands are NOT automatically indexed to inflation in Namibia; they change only by amendment Act. UNENACTED: the 2026/27 budget (tabled 26 February 2026) proposed adjusting all brackets for inflation, with relief quoted around N$712.9m a year, phased over FY2026/27 and FY2027/28, and a 10% dividend tax on resident shareholders. Neither has been gazetted as at 24 July 2026 — DO NOT SERVE the proposed bands. The same schedule text appears in the consolidated Income Tax Act NamRA publishes (https://www.namra.org.na/documents/cms/uploaded/income-tax-act-24-of-1981-debf9c72ad.pdf, as at 16 September 2024). Non-resident shareholders' tax (10% where the recipient company holds at least 25% of the capital, otherwise 20%) and other withholding taxes are separate charges and are not in these bands.
Get it programmatically
curl https://afriref.dev/v1/na/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/na/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/na/income-taxOther Namibia series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate