Africa & Indian Ocean · Southern Africa
Namibia
One of the best tax propositions in Africa — genuinely territorial, no CGT, no inheritance tax — wrapped around an immigration system with no investor category, a permanent residence queue that has been frozen since April 2025, and a naturalisation route that costs you every other passport you hold.
Tax position
- Income tax (top)
- 37% above NAD 1,550,000; tax-free threshold NAD 100,000
- Capital gains
- none generally — the only exceptions are profits on mining and petroleum licences and rights, and direct or indirect transfers of shares in companies holding them
- Wealth tax
- none
- Inheritance tax
- none — no inheritance, estate or gift taxes
- Special regime
- Pure source-based taxation — foreign income of residents is not taxed at all. A 10% dividend tax was announced effective 1 January 2026 but the enabling Income Tax Amendment Bill remained under legal review at July 2026 and should be treated as not in force.
- Territorial
- Yes — foreign-source income generally outside scope
- CFC rules
- No
- Exit tax
- No
- CRS
- Not participating
Is Namibia actually right for your family?
We will tell you if it is not. That is the whole service.