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NA Tax 2023

Namibia Tax Tables 2023 - Tax Rates and Thresholds in Namibia

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This page contains the tax table information used for the calculation of tax and payroll deductions in Namibia in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ NA, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Namibia or would like to add to or suggest amendments to the information herein then please contact us.

Namibia Personal Income Tax Tables in 2023

The Income tax rates and personal allowances in Namibia are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Namibia Tax Calculator 2023.

Namibia Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from N$ 0.000.00to N$ 50,000.00
18%Income from N$ 50,000.01 to N$ 100,000.00
25%Income from N$ 100,000.01 to N$ 300,000.00
28%Income from N$ 300,000.01 to N$ 500,000.00
30%Income from N$ 500,000.01 to N$ 800,000.00
32%Income from N$ 800,000.01 to N$ 1,500,000.00
37%Income from N$ 1,500,000.01 and above
Namibia Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from N$ 0.000.00to N$ 50,000.00
18%Income from N$ 50,000.01 to N$ 100,000.00
25%Income from N$ 100,000.01 to N$ 300,000.00
28%Income from N$ 300,000.01 to N$ 500,000.00
30%Income from N$ 500,000.01 to N$ 800,000.00
32%Income from N$ 800,000.01 to N$ 1,500,000.00
37%Income from N$ 1,500,000.01 and above

In Namibia, social security deductions made by employees for contributions to the Social Security Commission funds, such as for maternity, sick leave, and death benefits, as well as for pension or provident fund contributions, are typically deductible from taxable income. This means that these contributions can be subtracted from the gross income of employees before calculating the income tax owed, thereby potentially reducing the amount of taxable income and the overall tax liability. This system encourages participation in social security schemes by providing a tax benefit for contributions made towards ensuring financial security in cases of illness, injury, retirement, and other life events.

Namibia Social Security and Payroll Deduction Rates in 2023

In Namibia, social security and payroll deductions constitute an essential part of the employment relationship, ensuring that both employees and employers contribute towards the national social welfare systems. These deductions are aimed at providing financial assistance and support to individuals in various situations, such as retirement, illness, and workplace injuries. Understanding these contributions is vital for both employers and employees as they navigate the complexities of the Namibian labor market.

Namibia Social Security in 2023: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Maternity Leave, Sick Leave, and Death Benefit Fund0.9%0.9%1.8%
Vocational Education and Training levy0%1%1%
Industrial Injury, Disability, and Death0%4%4%
Namibia Social Security and Payroll Deduction in 2023: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Maternity Leave, Sick Leave, and Death Benefit Fundn/aN$ 108,000.00n/aN$ 108,000.00
Vocational Education and Training levyn/an/an/an/a
Industrial Injury, Disability, and Deathn/an/an/an/a

Namibia VAT Rates in 2023

VAT rates for Namibia are reviewed annually, you can use the VAT Calculator to calculate VAT due in Namibia or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Namibia VAT Rates
VAT RateVAT Description
15%Standard Rate

Historic Tax Tables supported for Namibia

The following tax tables are supported by iCalculator™ NA as part of the suite of free tax tools we provide for Namibia.