Namibia Tax Calculator (2026)
Income tax rates and take-home pay for Namibia
Namibia Income Tax Brackets (2025-2026)
| Bracket | Income Range | Rate |
|---|---|---|
| Tax-free threshold | NAD 0 - NAD 100,000 | 0.0% |
| First bracket | NAD 100,000 - NAD 150,000 | 18.0% |
| Second bracket | NAD 150,000 - NAD 350,000 | 25.0% |
| Third bracket | NAD 350,000 - NAD 550,000 | 28.0% |
| Fourth bracket | NAD 550,000 - NAD 850,000 | 30.0% |
| Fifth bracket | NAD 850,000 - NAD 1,550,000 | 32.0% |
| Top bracket | NAD 1,550,000+ | 37.0% |
Maternity Leave, Sick Leave, and Death Benefit Fund
Fixed amount: NAD 1,188 per year
Capped at NAD 1,188 per year
Key Facts
Tax Year
2025-2026
Currency
NAD
Top Rate
37.0%
Brackets
7 brackets
Tax-Free Threshold
NAD 100,000
Social Contributions
1 item
Assumptions
- · Tax year runs 1 March 2025 through 28 February 2026.
- · Model assumes a resident employee with no optional deductions (e.g., pension contributions, housing scheme benefits).
- · Workmen's compensation is employer-only and excluded.
- · VAT and other consumption taxes are excluded as not part of employment income taxation.
- · Maternity/Sick Leave/Death Benefit Fund contributions capped at NAD 99/month (NAD 1,188/year) per employee.
- · Ring fencing rules for loss-making trades excluded as not applicable to salary comparison model.
Frequently asked questions
How much income tax do I pay in Namibia if I earn NAD 200,000 per year?
The first NAD 100,000 is tax-free, then you pay 18% on the next NAD 50,000 (NAD 9,000), and 25% on the remaining NAD 50,000 (NAD 12,500), for a total of NAD 21,500 in income tax. This means your effective tax rate on NAD 200,000 is about 10.75%.
What is the top income tax rate in Namibia?
Namibia has a progressive tax system with seven income brackets, and the top marginal rate is 37% on income above NAD 1,550,000. However, most workers will fall into lower brackets, as the tax-free threshold starts at NAD 100,000.
Do I have to contribute to any social funds as an employee in Namibia?
Yes, employees must contribute NAD 1,188 per year to the Maternity Leave, Sick Leave, and Death Benefit Fund, which is a fixed amount deducted from your salary. This contribution is not tax-deductible, so it reduces your take-home pay beyond your income tax liability.
Is there a tax-free allowance in Namibia?
Yes, Namibia has a tax-free threshold of NAD 100,000 per year, meaning no income tax is due on the first NAD 100,000 of your annual income. Any income above this amount is subject to the progressive tax brackets starting at 18%.
What happens if I earn above NAD 850,000 in Namibia?
Once your income exceeds NAD 850,000, you enter the higher tax brackets with rates of 32% (up to NAD 1,550,000) and then 37% on any amount above NAD 1,550,000. The progressive system means only the income in each bracket is taxed at that bracket's rate, not your entire income.
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