Individual Tax

In Namibia all individuals are treated the same for tax purposes, regardless of their marital status, gender and age.

Trusts, deceased and insolvent estates are also taxed on the same basis as individuals.

Individuals subject to tax include, but are not limited to:
•    Individuals who earn a salary;
•    Pensioners who earn pension income;
•    Individuals who earn an income from farming activities;
•    Individuals who earn an income from business activities;
•    Individuals who earn a salary/pension plus extra income larger than N$ 50,000;
•    Individuals who earn a salary but no PAYE is deducted by the employer;
•    Any foreign individual working for an Embassy in Namibia.

Find out more about Individual Tax:

Related Tax Types

Income Tax

Namibia has adopted a Self-Assessment System. Under this system all taxpayers are required to compute their taxable income and file tax returns by the due date on an annual basis. Income received from selling farm animals and game, leasing land for g


Employee Tax

An employer is any person who pays an amount by way of remuneration to an employee. Each person who becomes an employer is required to apply to Inland Revenue Department for registration as an employer within 14 days of becoming an employer. An empl


Value Added Tax (VAT)

VAT is levied at the standard rate of 15% on the supply of most goods and services and on the importation of goods. It is mandatory for a person who carries on a business with an annual taxable turnover above N$500,000 to apply for VAT registration.


Withholding Tax

The Withholding of Tax is a tax charged on interest paid by any person to or for the benefit of a foreign person (which includes individuals, companies, etc) from a source within Namibia. The foreign person is responsible for the tax, but it must be


Frequently Asked Questions

What is Gross Income?

What is Value-Added Tax?

What is the difference between tax avoidance and tax evasion?

Who is classified as a taxpayer representative?

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I earn a monthly salary

Any person who earns a salary of more than N$ 50,000 per annum should register as a taxpayer and submit the proof of registration to their employer.  An amount contributed to an approved pension or provident fund as a con


I am a farmer

Income received from selling farm animals and game, leasing land for grazing and agricultural products is taxable. A farmer will also be taxed on the livestock or produce that has been donated or consumed. Each farmer is required to indicate the num


I own a one-man business

For tax purposes, all income earned from any business activities carried out in Namibia is taxable. This income is regarded as ordinary income for tax purposes. Hair Salon:  Whether the salon is operated from city centre, town, informal m


I am a provisional Taxpayer

Any person earning taxable income in excess of N$ 50,000 per annum that is not received in the form of remuneration is required to register as a provisional taxpayer. Any directors of a private company (including members of close corporations) are a