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Namibia

Corp Tax: 30%Setup: 850 NADIncorporate: 10 daysData Quality: 55%
Tax Rates
Corporate Tax
30%Verified Feb 2026
Small Business Rate
20%
Effective Corporate Rate
30%
Capital Gains
0%
Personal Income (Top)
37%Verified Feb 2026
VAT
15%Verified Feb 2026
VAT Reduced Rates
0%
Dividend Withholding
20%Verified Feb 2026
Tax System
System Type
territorialVerified Feb 2026
Foreign Income Taxed
No
CFC Rules
NoVerified Feb 2026
Transfer Pricing
mediumVerified Feb 2026
TP Documentation Required
Yes
Incentives
IP Regime
None
Crypto Tax
unclearVerified Feb 2026
Participation Exemption
None
International
Total Treaties
11Verified Feb 2026
Double Tax Agreements
11
Key Partners
South Africa, Germany, United Kingdom, France, Malaysia, India
Exit Tax
No

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