Namibia's PAYE applies six progressive bands starting at 18% on income above NAD 100,000 per year, rising to 37% above NAD 1,550,000. The first NAD 100,000 is tax-free. Social Security Commission (SSC) contributions are 0.9% of insurable earnings from both employee and employer, capped at NAD 108,000 insurable earnings annually. The Namibia Revenue Agency (NamRA) administers all income tax.
0.9% employee + 0.9% employer, capped at NAD 108,000 insurable earnings
Tax Year
March 1 – February 28
Official Authority
NamRA — Namibia Revenue Agency
Introduction
Namibia's Pay As You Earn (PAYE) income tax is administered by NamRA (Namibia Revenue Agency), established in 2020 as the successor to the Inland Revenue Directorate. Namibia uses a progressive tax system with a generous NAD 100,000 annual tax-free threshold — meaning employees earning below approximately NAD 8,333 per month pay no income tax.
This guide covers Namibia's 2026 income tax brackets in Namibian Dollars (NAD), Social Security Commission contributions, worked examples at three income levels, and employer filing obligations.
Section 01
Namibia PAYE Tax Brackets 2026
The following rates apply to Namibian resident employees for the 2025/26 tax year (March 2025 – February 2026) and 2026/27 tax year, as administered by NamRA. Source: PwC Worldwide Tax Summaries (Namibia).
Annual Taxable Income (NAD)
Tax on Lower Limit
Marginal Rate
NAD 0 – 100,000
—
0% (tax-free)
NAD 100,001 – 150,000
0
18%
NAD 150,001 – 350,000
NAD 9,000
25%
NAD 350,001 – 550,000
NAD 59,000
28%
NAD 550,001 – 850,000
NAD 115,000
30%
NAD 850,001 – 1,550,000
NAD 205,000
32%
Above NAD 1,550,000
NAD 429,000
37%
Namibia's tax year runs March to February, unlike most countries which use either a calendar year or April-to-March cycle. Bracket revisions typically accompany Namibia's annual budget delivered in February.
Section 02
PAYE Worked Examples at Three Salary Levels
These calculations include income tax and Social Security Commission (SSC) contributions. SSC applies on insurable earnings capped at NAD 9,000/month (NAD 108,000/year).
NAD 150,000/year (NAD 12,500/month)
Income tax: 0 on first NAD 100,000 + 18% × NAD 50,000 = NAD 9,000
SSC employee: 0.9% × NAD 108,000 (capped) = NAD 972/year
Total deductions: NAD 9,972/year (6.6% of gross)
Take-home: NAD 140,028/year (NAD 11,669/month)
NAD 250,000/year (NAD 20,833/month)
Income tax: 0 + 18% × NAD 50,000 + 25% × NAD 100,000
= NAD 9,000 + NAD 25,000 = NAD 34,000
SSC employee: 0.9% × NAD 108,000 (capped) = NAD 972/year
Total deductions: NAD 34,972/year (14.0% of gross)
Take-home: NAD 215,028/year (NAD 17,919/month)
NAD 500,000/year (NAD 41,667/month)
Income tax: 0 + NAD 9,000 + NAD 50,000 + 28% × NAD 150,000
= NAD 9,000 + NAD 50,000 + NAD 42,000 = NAD 101,000
SSC employee: NAD 972/year (capped)
Total deductions: NAD 101,972/year (20.4% of gross)
Namibia's Social Security Commission (SSC) provides maternity, sick leave, and death benefits for formal sector workers. The contribution structure:
Employee contribution: 0.9% of insurable monthly earnings
Employer contribution: 0.9% of insurable monthly earnings
Monthly insurable earnings ceiling: NAD 9,000 (annual cap: NAD 108,000)
Maximum employee deduction: NAD 81/month (NAD 972/year)
The cap means all employees earning above NAD 9,000/month pay the same flat NAD 81/month in SSC regardless of salary. Unlike NAPSA in Zambia (5%) or NSSF in Uganda (5%), Namibia's SSC rate is very low — it is a benefits scheme rather than a pension fund. There is no separate mandatory pension contribution for private sector workers.
SSC contributions are not tax-deductible — PAYE is calculated on gross salary before SSC deduction.
Section 04
Employer Filing and Remittance Requirements
NamRA administers PAYE under the Income Tax Act. Key employer obligations:
Monthly PAYE remittance: PAYE must be paid to NamRA by the 20th of the month following deduction
Annual reconciliation (ITX119): Filed with NamRA after 28 February tax year end
Employee tax certificates (ITX117): Issued to all employees after year end showing earnings and PAYE deducted
SSC remittance: Social Security contributions are remitted to the SSC separately, also monthly
Namibia's tax year runs March 1 to February 28. Employees with only one employer and correctly deducted PAYE do not need to file personal returns. Self-employed individuals and those with additional income must file self-assessment returns.
Namibia uses the NamRA eTax portal for online registration, filing, and payment. Employers must register with NamRA before making their first payroll payment to any employee.
💡
CountryTaxCalc.com is reader-supported. When you use our partner links, we may earn a commission at no cost to you. This helps us provide free tax calculators and comparison tools. Learn more about our affiliate partnerships
Best for Most People
Wise
★ 4.3 Trustpilot · 287,413 reviews
Send money internationally at the real mid-market rate. Free to open. 14.8M customers worldwide. 4.3★ / 287,000+ Trustpilot reviews.
⚠ For currency exchange only — not a bank account replacement.
Namibia's 2026 PAYE brackets: 0% on NAD 0–100,000/year; 18% on NAD 100,001–150,000; 25% on NAD 150,001–350,000; 28% on NAD 350,001–550,000; 30% on NAD 550,001–850,000; 32% on NAD 850,001–1,550,000; and 37% above NAD 1,550,000. These are marginal rates. The first NAD 100,000 (NAD 8,333/month) is completely tax-free.
Q
What is the tax-free threshold in Namibia?
NAD 100,000 per year (NAD 8,333 per month). Employees earning below this level pay no income tax. This is one of the higher absolute tax-free thresholds among African countries, though it must be read in the context of Namibian income levels. Income tax only starts at 18% on the portion above NAD 100,000.
Q
How much is Social Security in Namibia?
0.9% of insurable earnings from both employee and employer, capped at NAD 9,000/month insurable earnings. Maximum employee deduction is NAD 81/month (NAD 972/year). The SSC rate is low compared to other African countries — it funds maternity and sick benefits rather than serving as a full pension fund.
Q
How much tax do I pay on NAD 250,000 in Namibia?
On NAD 250,000/year: income tax is NAD 34,000 (0 on first NAD 100,000, 18% × NAD 50,000 = NAD 9,000, 25% × NAD 100,000 = NAD 25,000). Adding NAD 972 SSC gives total deductions of NAD 34,972 (14.0% of gross). Take-home is NAD 215,028/year (NAD 17,919/month).
Q
What is Namibia's tax year?
March 1 to February 28 (or 29 in leap years). This is unusual — most countries use either the calendar year or an April-to-March cycle. Namibia's budget is typically presented in February, announcing any bracket revisions for the upcoming March–February tax year.
Q
Who administers tax in Namibia?
NamRA (Namibia Revenue Agency), established in 2020 as a semi-autonomous authority replacing the Inland Revenue Directorate. NamRA administers income tax (including PAYE), VAT, customs, and excise duties. Employers register on the NamRA eTax portal and remit monthly PAYE by the 20th of the following month.
Q
Does Namibia have a mandatory pension fund like Zambia's NAPSA?
No. Namibia has no national mandatory pension fund for private sector employees equivalent to Zambia's NAPSA, Uganda's NSSF, or Nigeria's PenCom. The Social Security Commission (SSC) at 0.9% provides maternity and sick benefits only. Private sector pension provision is through voluntary employer schemes. Civil servants have separate government pension arrangements.
Disclaimer:This guide provides general information about Namibia's PAYE system for educational purposes only. Tax rules change frequently. Always verify current rates with NamRA (namra.org.na) or a qualified Namibian tax adviser. This is not tax advice.