Namibia is remarkable and unique. It has one of the lowest population densities in the world and bizarre desert scenery. Huge sand dunes, dry desert mountains, and amazing plant and animal life are some of the highlights.
RAPID INFORAMTION DATA SHEET
Key economic data
• Company tax: Resident companies: 35%
• Company tax: Non-resident companies: 35%
• Secondary Tax on Companies (STC): None
• General sales tax: None
• Value-added tax; 15%
• Fiscal year end: 28 February
• Individual marginal tax rate (maximum): 35%
• Basis of taxation; Source-based
• Interest: 10%
• Dividends: 10%
• Royalties: 10.5%
Exchange controls: Exist
Double tax treaties: Exist
Capital gains tax; None
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