Namibia · NAD · Reference
Namibian Tax Tables 2026/27
- Tax year:
- 2026/27
- Effective:
- 1 March 2026 – 28 February 2027
- Rates per:
- Income Tax Amendment Act, 2024 (Act No. 4 of 2024)
- Source:
- Namibia Revenue Agency (NamRA); contribution figures from the Social Security Commission (SSC)
- Last verified:
- 6 August 2026
Income tax brackets (annual taxable amount)
| Taxable amount | Tax |
|---|---|
| N$0 – N$100 000 | No tax payable |
| N$100 001 – N$150 000 | 18% of the amount over N$100 000 |
| N$150 001 – N$350 000 | N$9 000 + 25% of the excess over N$150 000 |
| N$350 001 – N$550 000 | N$59 000 + 28% of the excess over N$350 000 |
| N$550 001 – N$850 000 | N$115 000 + 30% of the excess over N$550 000 |
| N$850 001 – N$1 550 000 | N$205 000 + 32% of the excess over N$850 000 |
| Above N$1 550 000 | N$429 000 + 37% of the excess over N$1 550 000 |
Namibia uses the same bracket-stacking method as South Africa: a fixed base amount plus a percentage of the income above the band’s starting point. Each base equals the cumulative tax at that band’s start.
What Namibia does NOT have
| Item | Status |
|---|---|
| Medical aid tax credit | Does not exist. Medical aid contributions and actual medical costs are not deductible by employees. |
| Age-based rebates | Do not exist. There is no equivalent of a primary, secondary or tertiary rebate. |
These are listed explicitly because both exist in South Africa, and their absence is a common source of confusion for people comparing payslips across the border.
Social security (SSC)
| Item | Value |
|---|---|
| Employee contribution | 0.9% of earnings |
| Employer contribution | 0.9% (50:50 basis) |
| Minimum monthly contribution | N$4,50 — implies an earnings floor of N$500 a month |
| Maximum monthly contribution | N$99,00 — implies an earnings ceiling of N$11 000 a month |
| Treatment for tax | Post-tax — it does NOT reduce taxable income |
| Payment deadline | Within 30 days after month end |
The contribution is bounded at both ends. The floor is unusual: a low earner still contributes N$4,50 a month even though 0.9% of their pay would come to less.
Allowable deductions
| Deduction | Status |
|---|---|
| Approved pension or provident fund (condition of employment) | Deductible |
| Retirement annuity fund | Deductible |
| Premiums on a policy for a child’s education | Deductible |
| Aggregate cap across all three | N$150 000 per year |
The cap applies to the three categories combined, not to each individually.
Other reference figures
| Item | Value |
|---|---|
| Taxpayer registration threshold | Salary above N$100 000 a year |
| Individual return due | 30 June each year (Individual Salaried, self-assessment) |
| Employer PAYE return | Within 20 days following the month withheld |
How the calculation works
The order of operations is:
- Deduct allowable contributions (pension, retirement annuity and child education policy premiums, capped at N$150 000 in aggregate) from gross income to give taxable income.
- Apply the bracket table: the base amount for the band, plus the band rate on income above that threshold. There are no rebates and no medical credits to subtract afterwards, so this result is the PAYE.
- Deduct social security from pay separately. It is post-tax, so it never reduces the amount PAYE is calculated on.
The Namibian dollar is pegged 1:1 to the South African rand, so figures here are directly comparable with the South African tables without any currency conversion.
Our methodology page explains how these figures are sourced and verified, and the calculator applies them to a specific salary.