• Service: Tax
  • Type: Survey report
  • Date: 8/30/2013

Namibia: 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.
Namibia: Taxation of international assignees
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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).


This report explains the taxation of

international assignees, with a focus on income tax.