Africa · NAD
Namibia
Reviewed 2026-06-21
Top income tax
37%
Self-employed SS
No
VAT
15%
Capital gains
0%
Exit tax
No
Nomad visa
Yes
71
/ 100
Tax efficiency66
Ease to enter68
Ease to exit93
Cost of living91
Internet0
English60
Namibia taxes individuals on a source basis rather than on residency, so income earned outside the country is generally outside its net, which can be attractive for a solopreneur whose clients sit abroad. Personal income tax is progressive up to 37 percent, there is no capital gains tax for ordinary assets, and there is no wealth, inheritance, or gift tax. Mandatory social security is small and aimed at employees, while everyday costs are low, but fixed broadband is slow and the six month digital nomad visa is non-renewable.
Personal income tax
Income tax structureProgressive
Top income tax rate37%
Entry income tax rate18%
Top rate threshold$86,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate0.9%
Employer SS rate0.9%
Indirect & other taxes
VAT standard rate15%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate28%
WHT on dividends20%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$2,000
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index31.3
Internet speed13.72 Mbps
English proficiencyMedium
Civil liberties75
Sources
- PwC Worldwide Tax Summaries — Namibia Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Namibia Individual Other taxes (VAT, social security, wealth/inheritance)
- PwC Worldwide Tax Summaries — Namibia Corporate Taxes on corporate income
- PwC Worldwide Tax Summaries — Namibia Corporate Withholding taxes
- NIPDB — Namibia Digital Nomad Visa
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.