Namibia - Other taxes and levies

Namibia - Other taxes and levies

Taxation of international assignees

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Social Security Levies

There are social security taxes paid to the Commissioner of Social Security. The contribution rate for social security is 0.9% by the employer and 0.9% by the employee up to a maximum of NAD81 per month per employee.

No of rooms* 1 2 3 4 5 6 7 8 8+
Location Monthly taxable benefit (NAD)
Windhoek 500 750 1000 1400 1800 2200 2800 3400 4000
Swakopmund/Walvisbay 350 550 750 1000 1300 1700 2100 2550 3000
Other municipal areas** 250 375 500 700 900 1100 1400 1700 2000
Other towns 125 175 250 350 450 50000 700 85050 1000

* By room is meant living rooms, such as bedroom, lounge, dining-room, study, etc. and does not include kitchen, scullery, pantry, bathroom, toilet, corridor, lobby, laundry, shower cubicle or bar. Any outbuilding which includes a flat must be divided into rooms.

** Other municipal areas include: Gobabis, Grootfontein, Keetmanshoop, Luderitz, Mariental, Okahandja, Ondangwa, Oshakati, Otjiwarongo, Rehoboth and Tsumeb. 

© 2016 KPMG Advisory Services (Namibia) (Pty) Ltd, a Namibian private company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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