Methodology - Namibia (2026)

Educational model - not a NamRA assessment, not a tax return, not tax advice. Currency NAD (N$). Tax year ends 28/29 February.

Employee (PAYE)

Resident PAYE is progressive on annual income (computed cumulatively, base + marginal rate on the excess): 0% up to N$100,000; 18% to 150,000; 25% to 350,000; 28% to 550,000; 30% to 850,000; 32% to 1,550,000; 37% above 1,550,000.
The N$100,000 tax-free threshold (raised from N$50,000, effective 1 March 2024) is in force for the year ending February 2026; the 2025/26 budget postponed further bracket indexation.
Social Security Commission (SSC): employee 0.9% + employer 0.9% of the monthly basic wage, banded between N$500 and N$11,000 (ceiling raised from N$9,000 effective 1 March 2025), so the maximum is N$99/month each side. PAYE is on gross; SSC is not an income-tax deduction.
Out of scope: the combined N$150,000/year deduction for approved pension / retirement-annuity / provident / educational-policy contributions, the employer VET levy (1% of payroll over N$1,000,000/year), and taxable fringe benefits.

Self-employed individuals are taxed as individuals on net business income (revenue minus allowable expenses) using the same progressive scale (0/18/25/28/30/32/37%, tax-free up to N$100,000/year), as provisional taxpayers (two instalments).
There is no turnover tax for individuals and no SSC on own business profit. Out of scope (documented): VAT registration (turnover over N$500,000/year, a separate consumption tax) and the N$150,000/year approved pension / retirement-annuity deduction.