Namibia PAYE
Calculator 2025/26

NamRA progressive tax (0%-37%), SSC at 0.9% each side capped at N$99/month. Annual computation per NamRA bands.

? Includes AI Advisor NamRA 2025/26 Verified SSC Capped Rate NAD / Namibian Dollar

Last verified: July 2025 | Source: NamRA (namra.na) | Income Tax Act

Also see: Namibia VAT Calculator

2025/26 Key Facts: PAYE bands on annual income: 0% up to N$100,000; 18% on N$100,001-150,000; 25% on N$150,001-350,000; 28% on N$350,001-550,000; 30% on N$550,001-850,000; 32% on N$850,001-1,550,000; 37% above N$1,550,000. SSC is 0.9% each for employee and employer, capped at N$99/month each.

Enter Your DetailsNamibian Dollar / NAD
Annual Gross SalaryN$240,000
N$60,000N$3,000,000
Or type exact annual amountBefore any deductions
N$

SSC: 0.9% employee + 0.9% employer on monthly wages, capped at N$99/month each. This calculator shows SSC separately from PAYE.

Annual Take-Home Pay
N$0
After PAYE & SSC
Effective Tax Rate0%
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NamRA 2025/26 Annual Bandsv
N$0 - 100,0000% - exempt
N$100,001 - 150,00018% on excess
N$150,001 - 350,00025% on excess
N$350,001 - 550,00028% on excess
N$550,001 - 850,00030% on excess
N$850,001 - 1,550,00032% on excess
Above N$1,550,00037% on excess

Calculated annually on taxable income. SSC is shown separately at 0.9% of monthly wages, capped at N$99/month each for employee and employer.

Disclaimer: For informational purposes only. Not professional tax advice. Rates based on NamRA schedules. Verify with NamRA (namra.na) or a qualified Namibia tax advisor.
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How Namibia PAYE Tax Is Calculated 2025/26

Namibia's PAYE income tax is administered by the Namibia Revenue Agency (NamRA) and assessed on an annual basis, with employers withholding monthly proportionate amounts. Namibia uses seven progressive bands from 0% up to 37% above N$1,550,000/year. This calculator applies the NamRA bands to taxable income and then shows employee SSC separately from the PAYE computation.

Social security is administered by the Social Security Commission (SSC). Namibia's SSC is percentage-based: 0.9% for the employee and 0.9% for the employer on monthly wages, capped at N$99/month each. That means workers at or above N$11,000/month reach the maximum contribution, while lower-paid workers contribute proportionately less.

Namibia's seven annual NamRA PAYE bands: 0% on first N$100,000; 18% on N$100,001-150,000; 25% on N$150,001-350,000; 28% on N$350,001-550,000; 30% on N$550,001-850,000; 32% on N$850,001-1,550,000; and 37% above N$1,550,000. PAYE returns and payments are due to NamRA by the 20th of the following month.

Namibia uses the NAD (Namibian Dollar), which is pegged 1:1 to the South African Rand (ZAR). Both currencies are accepted in Namibia. The country shares a customs union with South Africa (SACU) but has its own independent tax authority, NamRA. Employers in Namibia should also check for Social Security Act amendments. Verify current rates at namra.org.na.

Namibia NamRA PAYE Tax Bands 2025/26 (Annual)

Annual Taxable Income (NAD) Tax Rate
0 - 100,0000%
100,001 - 150,00018%
150,001 - 350,00025%
350,001 - 550,00028%
550,001 - 850,00030%
850,001 - 1,550,00032%
Above 1,550,00037%

SSC employee: 0.9% of monthly wages, capped at N$99/month. Employer SSC: 0.9% of monthly wages, capped at N$99/month. Applied annually. Currency: NAD (pegged 1:1 to ZAR).

Namibia Tax FAQ

Common PAYE Questions

What are the Namibia PAYE tax bands?

Seven annual bands from 0% on first N$100,000 up to 37% above N$1,550,000. Rates increase progressively with income. PAYE is computed on taxable income under the NamRA schedule, while SSC is shown separately.

What is SSC in Namibia?

Social Security Commission contribution is 0.9% for the employee and 0.9% for the employer on monthly wages, capped at N$99 per month each. At wages of N$11,000/month or more, each side pays the maximum N$99.

Is SSC deductible from taxable income?

This calculator does not deduct employee SSC from taxable income before PAYE. It presents SSC separately from the NamRA income-tax computation.

When must employers remit PAYE and SSC?

PAYE must be filed and paid by the 20th of the month following payroll. SSC contributions are due by the same date. Late payments attract penalties and interest.

What is the tax-free threshold in Namibia?

The first N$100,000 of annual taxable income is taxed at 0%. Employees earning below this threshold pay no income tax, but SSC can still apply depending on wage level.

How is Namibia PAYE calculated?

Annually: run gross taxable income through the seven progressive NamRA bands (0%-37%), then subtract employee SSC separately from take-home pay. This calculator models SSC at 0.9% of monthly wages, capped at N$99/month for the employee and again for the employer.

What is the total employer cost in Namibia?

Employers pay the gross salary plus employer SSC at 0.9% of monthly wages, capped at N$99/month. At or above N$11,000/month, the employer SSC cost reaches N$1,188/year. Employers must also withhold and remit employee SSC and PAYE tax.

Is the AfroTools Namibia PAYE calculator free?

Yes - the AfroTools Namibia PAYE calculator is completely free with no account required. It includes real-time NamRA tax computation, SSC deductions, employer cost breakdown, interactive charts, AI tax analysis, and downloadable PDF summaries.