Namibia's corporate income tax (CIT) rate is 30%, effective for fiscal years beginning on or after January 1, 2025 (down from a prior 31%) - given the current date, this rate now applies to all current-year assessments.
The headline personal income tax (PIT) rate is 37.
The standard VAT/GST (or equivalent consumption tax) rate is 15. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Namibia operates a pure source-based tax system, not a residency-based one: income from a Namibian source (or deemed Namibian source) is taxed regardless of the taxpayer's residence, domicile, or citizenship, unless a specific exemption applies. There is no general 183-day rule converting physical presence into worldwide tax exposure; the "ordinarily resident" concept matters mainly for treaty tie-breaker purposes. Certain foreign-source income (e.g., interest, certain copyright royalties) can be deemed Namibia-source and taxed in the hands of a domestic company.
CFC rules are not applicable in Namibia.
Namibia applies thin capitalization/interest-limitation legislation to interest paid to "connected persons" (broadly defined to include control relationships), with banking institutions and registered insurers/re-insurers exempt. Interest deductions disallowed in the current year carry forward for five years generally, or ten years for mining, petroleum, or green hydrogen industry entities; unpaid amounts also accrue interest at 20% per annum.
Namibia has concluded double tax agreements with a number of countries; treaty relief is fact-specific and generally requires the beneficial owner of relevant income to be a company for certain relief categories (interest, dividends, royalties, services) - individuals should check applicability carefully. Namibia has no general unilateral double-tax relief provision outside its DTA network (with a narrow specific exception for royalties). Namibia has no comprehensive income tax treaty with the United States.