PAYE in Namibia: NamRA Tax Brackets, Social Security and Net Pay

A good part of a Namibian salary is taxed at nothing at all. The first N$100,000 you earn each year, about N$8,333 a month, is tax-free, and PAYE then rises in steps from 18% to a top rate of 37%.

On N$30,000 a month, PAYE is N$5,150. Pension and retirement annuity payments, up to N$150,000 a year, come off your income before tax. Here are the 2026/27 brackets.

NamRA income tax brackets

Source: PwC Worldwide Tax Summaries, Namibia. These brackets have applied since the 2024/25 tax year, and PwC's 2026 Namibia tax rate card lists the same table for 2026/27. Namibia's tax year runs from 1 March to 28 February.

Monthly PAYE brackets (annual ÷ 12)

Your employer works out PAYE on your annualised salary and divides by 12. In monthly terms:

How to calculate PAYE in Namibia: a worked example

Say you earn N$30,000 a month with no pension deduction.

1. Annualise it: N$30,000 × 12 = N$360,000.
2. Find the bracket: N$350,001 – N$550,000, so N$59,000 + 28% of the amount above N$350,000.
3. Work it out: N$360,000 − N$350,000 = N$10,000. 28% of N$10,000 = N$2,800. N$59,000 + N$2,800 = N$61,800 a year.
4. Monthly PAYE: N$61,800 ÷ 12 = N$5,150.

PAYE and take-home pay at common salaries

The table assumes your whole salary is basic pay, with no pension or other deductions. Social Security uses the September 2026 ceiling.

How pension contributions reduce your PAYE

Unlike in some neighbouring countries, Namibia lets you deduct contributions to an approved pension fund, provident fund, retirement annuity or educational policy registered in Namibia, up to N$150,000 a year, before PAYE is calculated, according to PwC's Namibia deductions summary.

Say you earn N$30,000 a month and contribute 7% (N$2,100) to your employer's pension fund:

• Taxable income: N$27,900 a month (N$334,800 a year)
• PAYE: N$4,600 a month instead of N$5,150

That N$550 a month saving means your N$2,100 pension contribution really costs you N$1,550 in take-home pay. If you have room under the N$150,000 limit, adding a retirement annuity cuts your PAYE further, at your top marginal rate.

Social Security: the September 2026 increase

Social Security (the Maternity Leave, Sick Leave and Death Benefit Fund) is 0.9% of your basic wage from you, plus 0.9% from your employer. The wage it's calculated on is capped.

The increase was originally due on 1 March 2026 but was delayed until the regulations were gazetted, as Sage's payroll notice explains. If you earn more than N$11,000 basic and your September 2026 payslip still shows N$99, your payroll hasn't been updated.

When is PAYE paid and when do you file?

• Employers must pay PAYE over to NamRA by the 20th of the following month.
• Salaried individuals file their annual income tax return by 30 June, after the tax year ends on 28 February.
• Side income: if you earn more than N$5,000 a year in taxable income that isn't taxed through PAYE (rent, interest, a small business), you must register as a provisional taxpayer. The first provisional payment is due by 30 August and the second by 28 February.

Common PAYE mistakes in Namibia

• Using the old brackets. Some calculators still show the pre-2024/25 table, which had a lower tax-free amount. Check that any calculator you use starts tax at N$100,000 a year.
• Forgetting the pension deduction. If your pension contribution isn't reducing your taxable income on your payslip, ask payroll why. It's worth N$550 a month in the example above.
• Social Security still at N$99. From 1 September 2026, the maximum is N$112.50.
• Bonus months. A 13th cheque is added to your annual income, so the month it's paid can show much higher PAYE. That's normal, not a mistake.

Namibia's brackets look a lot like South Africa's, but the numbers differ. South African readers can check their pay with our South Africa income tax calculator. Elsewhere in the region, Zambia doesn't allow pension contributions to reduce PAYE (PAYE in Zambia), Malawi now starts tax at 30% (PAYE in Malawi), and Zimbabwe taxes in two currencies (ZIMRA PAYE tax tables). If you send part of your pay home by cellphone, compare eWallet charges in Namibia: FNB is cheaper than EasyWallet at every amount. More Namibia guides are on our Namibia page.

To run your own salary, use our Namibia PAYE calculator and see PAYE, Social Security and your take-home pay.

Frequently asked questions

What is the tax-free threshold in Namibia?

N$100,000 a year, which is about N$8,333 a month. If your annual taxable income is N$100,000 or less, you pay no income tax.

How much tax do I pay on N$20,000 a month in Namibia?

N$2,625 a month. Your annual income of N$240,000 falls in the 25% bracket: N$9,000 plus 25% of the N$90,000 above N$150,000, which is N$31,500 a year, or N$2,625 a month.

What is the highest tax rate in Namibia?

37%, on annual taxable income above N$1,550,000 (about N$129,167 a month).

Are pension contributions tax-deductible in Namibia?

Yes. Contributions to approved pension, provident and retirement annuity funds and educational policies registered in Namibia are deductible up to N$150,000 a year.

How much is Social Security in Namibia?

0.9% of your basic wage, capped at N$112.50 a month from 1 September 2026 (it was N$99). Your employer pays the same amount again.

When must salaried people file their tax return in Namibia?

By 30 June each year, for the tax year that ended on 28 February.