# Taxation in Namibia

Part of a series on :
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Ireland as a tax haven
Ireland v. Commission
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Panama as a tax haven :
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Per unit
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Vehicle miles traveled
Corporate profit
Excess profits
Windfall
Negative (income)
Wealth :
International
Financial transaction tax
ATTAC
Currency transaction tax
European Union Common Consolidated Corporate Tax Base (CCCTB)
Global minimum corporate tax rate
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ATA Carnet :
Research
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Mihir A. Desai
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Advocacy groups
Institute on Taxation and Economic Policy (ITEP)
Oxfam (UK)
Tax Foundation (US)
Tax Justice Network (TJN)
Tax Policy Center (US) :
Religious
Church tax
Eight per thousand
Teind
Tithe
Fiscus Judaicus
Leibzoll
Temple tax
Tolerance tax
Jizya
Kharaj
Khums
Nisab
Zakat :
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Peru
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Russia
South Africa
Sri Lanka
Sweden
Switzerland
Taiwan
Tanzania
United Arab Emirates
United Kingdom
United States
Uruguay :
Business portal
Money portal :
vte :
This is an overview of taxes charged to individuals and companies in Namibia.

## Income Tax

Personal income tax is applicable to total taxable income of an Individual and all individuals are taxed at progressive marginal rates over a series of income brackets. The tax year runs from 1 March to 28 February.
Tax rates for the 2010–2011 to 2012–2013 tax years were as follows:
| Taxable amount | Rates of tax |
| Where the taxable amount does not exceed N$40 000 | 0% |
| between N$40 001 and N$80 000 | 27% of the amount by which the taxable amount exceeds N$40 000 |
| between N$80 001 and N$200 000 | N$10 800 + 32% of the amount by which the taxable amount exceeds N$80 000 |
| between N$200 001 and N$750 000 | N$49200 + 34% of the amount by which the taxable amount exceeds N$200 000 |
| over N$750 000 | N$236 200 + 37% of the amount by which the taxable amount exceeds N$750 000 |
Tax rates proposed for the 2016–2018.
tax year are as follows:
| Taxable amount | Rates of tax |
| Where the taxable amount does not exceed N$50 000 | 0% |
| between N$50 001 and N$100 000 | 18% of the amount by which the taxable amount exceeds N$50 000 |
| between N$100 001 and N$300 000 | N$9 000 + 25% of the amount by which the taxable amount exceeds N$100 000 |
| between N$300 001 and N$500 000 | N$59 000 + 28% of the amount by which the taxable amount exceeds N$300 000 |
| between N$500 001 and N$800 000 | N$115 000 + 30% of the amount by which the taxable amount exceeds N$500 000 |
| between N$800 001 and N$1 500 000 | N$205 000 + 32% of the amount by which the taxable amount exceeds N$800 000 |
| over N$1 500 000 | N$429 000 + 37% of the amount by which the taxable amount exceeds N$1 500 000 |
Income tax is typically withheld by the employer.
Individuals are responsible for submitting a tax return form to the Receiver of Revenue once a year. Individual taxpayers are categorised into three groups each submitting a different colour tax return. There are brown, blue and yellow forms.

## Value Added Tax

A 15% Value added tax (VAT) is applicable to almost every commodity. Basic commodities like sugar, bread etc. are exempted from VAT.