Your Namibian Tax Year, Returns and Deadlines

Namibian tax runs on an annual cycle with one date that matters most to salaried employees, and a monthly rhythm that matters to employers.

Registration. If you earn a salary of more than N$100,000 a year, you should register as a taxpayer and give proof of registration to your employer. That threshold is the same figure as the tax-free amount, which makes it easy to remember: once your salary becomes taxable, you should be registered.

The annual return. Every individual must submit a self-assessment return of income — the Individual Salaried return — on or before 30 June each year. This is the return where your year is squared up: what you actually earned, what was deducted, and whether anything is owing or refundable. Missing it carries consequences, so it's worth diarising well ahead.

Monthly, for employers. Employers must submit PAYE returns within 20 days following the month in which the tax was withheld, and social security contributions are due within 30 days of month end. As an employee, your tax is deducted before you're paid, so you can't be late — but it's useful to know the employer's obligations if you run a small business yourself.

More than one source of income. This is the point most likely to produce an unexpected bill. If you earn from more than one source — two employments, or a salary plus other income — the tax rate that applies is based on your combined income, not each source separately. Each employer withholds as though their portion were your only income, which means the combined total can be under-taxed during the year, leaving a shortfall at assessment. If this applies to you, it's worth planning for.

A final practical habit: keep your payslips. Your final payslip of the tax year carries year-to-date totals that make checking your return far easier, and they're the fastest way to spot a discrepancy while it's still easy to fix.

This is general information, not tax advice. To check what your PAYE should be, use the calculator.