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Details

  • Service: Tax, International Executive Services
  • Type: Regulatory update, Survey report
  • Date: 1/8/2014

Namibia - Other taxes and levies 

Taxation of international assignees

Social Security Levies

There are social security taxes paid to the Commissioner of Social Security. The contribution rate for social security is 0.9% by the employer and 0.9% by the employee up to the maximum remuneration of NAD72 000 per annum, amounting to NAD54 per month per employee.


No of rooms*

1

2

3

4

5

6

7

8

8+

Location

Monthly taxable benefit (NAD)

Windhoek

500

750

1000

1400

1800

2200

2800

3400

4000

Swakopmund/Walvisbay

350

550

750

1000

1300

1700

2100

2550

3000

Other municipal areas**

250

375

500

700

900

1100

1400

1700

2000

Other towns

125

175

250

350

450

50000

700

85050

1000 


* By room is meant living rooms, such as bedroom, lounge, dining-room, study, etc. and does not include kitchen, scullery, pantry, bathroom, toilet, corridor, lobby, laundry, shower cubicle or bar. Any outbuilding which includes a flat must be divided into rooms.


** Other municipal areas include: Gobabis, Grootfontein, Keetmanshoop, Luderitz, Mariental, Okahandja, Ondangwa, Oshakati, Otjiwarongo, Rehoboth and Tsumeb.



© 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