Namibia

Southern Africa · NA · 11 treaties

Tax profile

Common questions

What type of tax system does Namibia use?

Namibia operates a territorial tax system.

Are there any taxes on capital gains or crypto in Namibia?

Cryptocurrency is classified as exempt in Namibia, with long-term exemptions available.

Does Namibia have an exit tax?

Namibia does not have an exit tax.

What makes you a tax resident — and how hard it is to stop being one.

• concept of being 'ordinarily resident' in Namibia based on where the individual’s real home and permanent place of abode is, where belongings are kept, and where they habitually and normally reside
• decision to settle permanently in Namibia, making Namibia the individual’s real home to which they return after temporary absences

Namibia’s system is source‑based and does not have statutory residence rules, so once an individual ceases to be ordinarily resident and no longer earns Namibian‑source income, they are generally outside the tax net and can deregister as a taxpayer.

Source: Namibia Revenue Agency (via KPMG summary of Namibian Income Tax Act practice)

Tax treaty network (11)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.