Not a Latitax destination

Namibia

Source-based system with no general capital gains tax, a UK treaty in force and a Namibian dollar pegged to the rand; the corporate rate falls to 30% from 2025.

Income tax, top rate

Secondary

37%

Source: PwC Worldwide Tax Summaries - PIT rates · checked 2026-09-29

Capital gains

Unverified

None (general)

No general capital gains tax is understood to apply to individuals (mining and petroleum rights excepted); not confirmed.

Source: PwC Worldwide Tax Summaries - PIT rates · checked 2026-09-29

Corporate

Secondary

30%

31% before; 30% for financial years commencing on or after 1 January 2025.

Source: PwC Worldwide Tax Summaries - CIT rates · checked 2026-09-29

Inheritance

Unverified

None found

No estate duty confirmed; the PwC Namibia other-taxes page could not be read.

Source: PwC Worldwide Tax Summaries - PIT rates · checked 2026-09-29

Wealth tax

Unverified

None found

Source: PwC Worldwide Tax Summaries - PIT rates · checked 2026-09-29

VAT

Secondary

15%

Source: PwC Worldwide Tax Summaries - VAT rates · checked 2026-09-29

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s1PwC Worldwide Tax Summaries - PIT ratessecondary · checked 2026-09-29
s2PwC Worldwide Tax Summaries - CIT ratessecondary · checked 2026-09-29
s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
s4GOV.UK - Namibia tax treatiesprimary · checked 2026-09-29