Namibia

Sources and data for Namibia

Every value the calculators use, with its effective dates and a link to the official source.

Income tax rates for individuals
Current value
Table with 7 brackets
N$0 / N$100,000 0%
N$100,000 / N$150,000 18%
N$150,000 / N$350,000 25%
N$350,000 / N$550,000 28%
N$550,000 / N$850,000 30%
N$850,000 / N$1,550,000 32%
N$1,550,000 + 37%
From
1 March 2024
Source
Government Gazette of the Republic of NamibiaIncome Tax Amendment Act, 2024 (Act No. 4 of 2024), Schedule 4 paragraph 1, Government Gazette No. 8442
Checked on
27 October 2026
Yearly cap on pension, provident, retirement annuity and education policy deductions
Current value
N$150,000
From
1 March 2023
Source
Namibia Revenue AgencyTaxation of individuals who earn a salary (brochure, rates as of 1 March 2024)
Checked on
27 October 2026
Social Security employee contribution (Maternity Leave, Sick Leave and Death Benefit Fund)
Current value
0.9%
From
1 November 1995
Source
Government Gazette of the Republic of NamibiaRegulations under the Social Security Act, 1994, regulation 8: Government Notice No. 198, Government Gazette No. 1181 of 1 November 1995
Checked on
27 October 2026
Social Security employer contribution (Maternity Leave, Sick Leave and Death Benefit Fund)
Current value
0.9%
From
1 November 1995
Source
Government Gazette of the Republic of NamibiaRegulations under the Social Security Act, 1994, regulation 8: Government Notice No. 198, Government Gazette No. 1181 of 1 November 1995
Checked on
27 October 2026
Maximum monthly basic wage for Social Security contributions
Current value
N$12,500
From
1 March 2026
Until
28 February 2027
Source
Government Gazette of the Republic of NamibiaAmendment of regulations under Social Security Act, 1994: Government Notice No. 236 of 2026, Government Gazette No. 8975
Checked on
27 October 2026
Minimum monthly basic wage for Social Security contributions
Current value
N$500
From
1 March 2025
Source
Government Gazette of the Republic of NamibiaAmendment of regulations under Social Security Act, 1994: Government Notice No. 275 of 2024, Government Gazette No. 8461
Checked on
27 October 2026
Social Security maternity benefit as a share of basic wage
Current value
100%
From
1 October 2026
Source
Government Gazette of the Republic of NamibiaAmendment of regulations under Social Security Act: Government Notice No. 305 of 2026, regulation 9(1), Government Gazette No. 9037
Checked on
27 October 2026
Maximum Social Security maternity benefit a month
Current value
N$20,000
From
1 October 2026
Source
Government Gazette of the Republic of NamibiaAmendment of regulations under Social Security Act: Government Notice No. 305 of 2026, regulation 9(1), Government Gazette No. 9037
Checked on
27 October 2026
National minimum wage per hour
Current value
- Most employees N$18
- Domestic workers N$15
- Agricultural workers N$14
- Security workers N$16
From
1 January 2026
Until
31 December 2026
Source
Government Gazette of the Republic of NamibiaWage Order for Setting National Minimum Wage for Employees: Government Notice No. 218 of 2024, as amended by Government Notice No. 6 of 2025 (Government Gazette No. 8562)
Checked on
27 October 2026
Maximum ordinary hours of work a week
Current value
45 hours
From
1 November 2008
Source
Government Gazette of the Republic of NamibiaLabour Act, 2007 (Act No. 11 of 2007), section 16(1)(a), Government Gazette No. 3971
Checked on
27 October 2026
Weeks in a month for converting pay rates
Current value
4.33
From
1 November 2008
Source
Government Gazette of the Republic of NamibiaLabour Act, 2007 (Act No. 11 of 2007), section 10(3), Table 1, Government Gazette No. 3971
Checked on
27 October 2026
Overtime pay multiplier
Current value
1.5
From
1 November 2008
Source
Government Gazette of the Republic of NamibiaLabour Act, 2007 (Act No. 11 of 2007), section 17(2), Government Gazette No. 3971
Checked on
27 October 2026
Overtime multiplier on a Sunday or public holiday you normally work
Current value
2
From
1 November 2008
Source
Government Gazette of the Republic of NamibiaLabour Act, 2007 (Act No. 11 of 2007), section 17(2), Government Gazette No. 3971
Checked on
27 October 2026
Night work allowance (20h00 to 07h00)
Current value
6%
From
1 November 2008
Source
Government Gazette of the Republic of NamibiaLabour Act, 2007 (Act No. 11 of 2007), section 19(1), Government Gazette No. 3971
Checked on
27 October 2026
Pay multiplier for Sunday work
Current value
2
From
1 November 2008
Source
Government Gazette of the Republic of NamibiaLabour Act, 2007 (Act No. 11 of 2007), section 21(5), Government Gazette No. 3971
Checked on
27 October 2026
Pay multiplier for work on a public holiday that is not a normal work day
Current value
2
From
1 November 2008
Source
Government Gazette of the Republic of NamibiaLabour Act, 2007 (Act No. 11 of 2007), section 22(7), Government Gazette No. 3971
Checked on
27 October 2026
Annual leave a year
Current value
4 weeks
From
1 November 2008
Source
Government Gazette of the Republic of NamibiaLabour Act, 2007 (Act No. 11 of 2007), section 23(2), Government Gazette No. 3971
Checked on
27 October 2026
Sick leave per 36-month cycle
Current value
- Five-day week 30 days
- Six-day week 36 days
From
1 November 2008
Source
Government Gazette of the Republic of NamibiaLabour Act, 2007 (Act No. 11 of 2007), section 24(1) and section 1 (sick leave cycle), Government Gazette No. 3971
Checked on
27 October 2026
Days worked for each sick leave day in the first year
Current value
26 days
From
1 November 2008
Source
Government Gazette of the Republic of NamibiaLabour Act, 2007 (Act No. 11 of 2007), section 24(1), Government Gazette No. 3971
Checked on
27 October 2026
Maternity leave
Current value
12 weeks
From
1 November 2008
Source
Government Gazette of the Republic of NamibiaLabour Act, 2007 (Act No. 11 of 2007), section 26(1), Government Gazette No. 3971
Checked on
27 October 2026
Severance pay for each year of continuous service
Current value
1 week
From
1 November 2008
Source
Government Gazette of the Republic of NamibiaLabour Act, 2007 (Act No. 11 of 2007), section 35(3), Government Gazette No. 3971
Checked on
27 October 2026
Minimum notice period
Current value
- Days, employed four weeks or less 1
- Weeks, employed more than four weeks and up to one year 1
- Months, employed more than one year 1
From
1 November 2008
Source
Government Gazette of the Republic of NamibiaLabour Act, 2007 (Act No. 11 of 2007), section 30(1), Government Gazette No. 3971
Checked on
27 October 2026
Transfer duty for natural persons (property other than agricultural land)
Current value
Table with 5 brackets
N$0 / N$1,100,000 0%
N$1,100,000 / N$1,580,000 1%
N$1,580,000 / N$3,150,000 5%
N$3,150,000 / N$12,100,000 8%
N$12,100,000 + 11%
From
1 October 2024
Source
Government Gazette of the Republic of NamibiaTransfer Duty Amendment Act, 2024 (Act No. 6 of 2024), section 3, Government Gazette No. 8444
Checked on
27 October 2026
Transfer duty for buyers who are not natural persons
Current value
12%
From
1 October 2024
Source
Namibia Revenue AgencyStamp and Transfer Duties brochure (14 July 2024)
Checked on
27 October 2026
Stamp duty on transfer deeds for natural persons
Current value
- Exempt up to N$1,100,000
- Duty for every N$1,000 or part above the exempt amount N$10
From
1 October 2024
Source
Government Gazette of the Republic of NamibiaStamp Duties Amendment Act, 2024 (Act No. 7 of 2024), section 4, Government Gazette No. 8445
Checked on
27 October 2026
Company income tax rate (non-mining)
Current value
30%
From
1 January 2025
Source
Government Gazette of the Republic of NamibiaIncome Tax Amendment Act, 2024 (Act No. 4 of 2024), Schedule 4 paragraph 3(1)(a), Government Gazette No. 8442
Checked on
27 October 2026
Withholding tax on payments to non-residents
Current value
- Management, consultancy and entertainment fees 10%
- Interest 10%
- Royalties 10%
- Dividends to a company holding at least 25% 10%
- Other dividends 20%
From
14 July 2024
Source
Namibia Revenue AgencyTypes of taxes: withholding tax on interest, services and royalties, and non-resident shareholders tax
Checked on
27 October 2026
Vocational Education and Training levy
Current value
1%
From
1 April 2014
Source
Namibia Training AuthorityVET Levy
Checked on
27 October 2026
Yearly payroll from which employers pay the VET levy
Current value
N$1,000,000
From
1 April 2014
Source
Namibia Training AuthorityVET Levy
Checked on
27 October 2026
VAT standard rate
Current value
15%
From
27 November 2000
Source
Namibia Revenue AgencyTypes of taxes: Value Added Tax
Checked on
27 October 2026

Values that update automatically

Bank of Namibia exchange rate, Namibia dollars per US dollar
Current value
N$16.6153
Latest figure
12 November 2026
Source
Bank of NamibiaExchange rate of the day (US dollar), as shown on the Bank of Namibia home page

N$0 / N$100,000	0%
N$100,000 / N$150,000	18%
N$150,000 / N$350,000	25%
N$350,000 / N$550,000	28%
N$550,000 / N$850,000	30%
N$850,000 / N$1,550,000	32%
N$1,550,000 +	37%

N$0 / N$1,100,000	0%
N$1,100,000 / N$1,580,000	1%
N$1,580,000 / N$3,150,000	5%
N$3,150,000 / N$12,100,000	8%
N$12,100,000 +	11%

Income tax rates for individuals

Yearly cap on pension, provident, retirement annuity and education policy deductions

Social Security employee contribution (Maternity Leave, Sick Leave and Death Benefit Fund)

Social Security employer contribution (Maternity Leave, Sick Leave and Death Benefit Fund)

Maximum monthly basic wage for Social Security contributions

Minimum monthly basic wage for Social Security contributions

Social Security maternity benefit as a share of basic wage

Maximum Social Security maternity benefit a month

National minimum wage per hour

Maximum ordinary hours of work a week

Weeks in a month for converting pay rates

Overtime pay multiplier

Overtime multiplier on a Sunday or public holiday you normally work

Night work allowance (20h00 to 07h00)

Pay multiplier for Sunday work

Pay multiplier for work on a public holiday that is not a normal work day

Annual leave a year

Sick leave per 36-month cycle

Days worked for each sick leave day in the first year

Maternity leave

Severance pay for each year of continuous service

Minimum notice period

Transfer duty for natural persons (property other than agricultural land)

Transfer duty for buyers who are not natural persons

Stamp duty on transfer deeds for natural persons

Company income tax rate (non-mining)

Withholding tax on payments to non-residents

Vocational Education and Training levy

Yearly payroll from which employers pay the VET levy

VAT standard rate

Values that update automatically

Bank of Namibia exchange rate, Namibia dollars per US dollar