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Namibia - Overview and introduction 

Taxation of international assignees

The Namibian tax system is source based. In terms of the source basis of taxation, any amount of cash or otherwise which is received by or which accrues to any person from a source within or deemed to be within Namibia is subject to tax in Namibia, unless the receipt is of a capital nature.


Non-residents1 are taxable on their Namibian-sourced income only, by virtue of the true source of their income. The source of employment income is determined as the place where the services are rendered, irrespective of the residency of the person making the payment or the place from where the payment is made.


A sliding scale is used to determine the tax rates applicable to individuals. For all years of assessment effective 1 March 2009, the minimum rate is nil percent and the maximum rate applied is 37 percent.


Any change in the tax rates is announced in the yearly budget speech once the draft bill is promulgated for comments and approved by parliament. The Namibian tax year commences on 1 March to the last day of February that subsequent year. The Namibian tax authority is known as the Namibian Inland Revenue Authority (“NIRA”).


The official currency of Namibia is the Namibia Dollar (NAD).


1 The Namibian Income Tax Act defines “Non-resident” as “…a person, other than a company, not ordinarily resident or carrying on business in Namibia.”


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© 2014 KPMG Advisory Services (Namibia) (Pty) Ltd, a Namibian company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

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 Namibia

Taxation of international executives