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Namibia

Africa

Net self-employment/business income at progressive rates up to 37% as ordinary income (no CGT). Crypto payouts are valued in NAD at receipt; whether foreign income is taxable can turn on Namibia's source-based rules.

How it's classified

Self-employment / business income, source-based, at individual progressive rates as ordinary income; Namibia has no capital gains tax.

Tax rate

Progressive PIT 0% up to N$100,000 then 17/20/...up to 37% (top 37% above N$1.5m) on net business profit.

Social contributions

Social Security Commission contributions are employment-based and low; the self-employed are not generally compelled on this income.

Registration / regime

Self-assessment; self-employed/provisional taxpayers file returns and pay provisional tax twice yearly on estimated income.

Crypto payouts

No specific crypto tax law and no CGT; USDC payouts taxed as ordinary income if from a Namibian (or deemed-Namibian) source, valued in NAD at receipt.

General information only — this is not tax or legal advice. Rules change and depend on your situation. Always confirm with a qualified tax professional in your country.
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