DoubleTaxationTaxes on salary: Namibia preliminary data
How much income tax and social contributions are paid on a salary in Namibia, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | NAD 1,161,364 ≈ €60,000 |
|---|---|
| Income tax | NAD 304,636 ≈ €15,739 |
| Employee contributions | NAD 972 ≈ €50 |
| Take-home pay | NAD 855,755 ≈ €44,211 |
| Employer contributions and payroll taxes | NAD 972 ≈ €50 |
| Employer's labour cost | NAD 1,162,336 ≈ €60,050 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 NAD 580,682 | €60,000 NAD 1,161,364 | €120,000 NAD 2,322,727 |
|---|---|---|---|
| Sole proprietor | NAD 109,276 20.9 % | NAD 269,417 25.8 % | NAD 630,912 30.2 % |
| Company | NAD 156,784 30.0 % | NAD 313,568 30.0 % | NAD 627,136 30.0 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Namibia yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 19.356059 NAD (Namibia dollar pegged 1:1 to the South African rand (Common Monetary Area). ZAR per USD is the ECB cross rate published by Banca d'Italia for 2 Jan 2026: 19.3561 / 1.1721. No Bank of Namibia page was opened., 02/01/2026) ↗
Sources
- Government Gazette via Legal Assistance Centre — Income Tax Amendment Act 4 of 2024
- Namibia Revenue Agency — Tax on Individuals brochure
- US SSA — Social Security Programs Throughout the World: Africa, 2019 — Namibia
- Banca d'Italia — Euro foreign exchange reference rates, 2 Jan 2026
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.