African Tax Observatory · Country brief · NamibiaData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/NAM

Centre 22°04′S 17°12′E

Gazetteer · Southern Africa · Lower middle income

Namibia

Collected 31.5% of GDP in tax in 2024, 1 of 38 reporting members.

31.5%

Tax, % of GDP, 2024

+15.6

Points since 2010

1.79

Tax buoyancy

over 16 years

$4,242

Tax per person

PPP dollars

Plate I·Over time

Fifteen years, against the continent

Over time

Namibia against the continent

Measure

NamibiaSouthern Africa medianATAF median and middle half

The shaded band is the middle half of ATAF members each year (25th to 75th percentile); the dashed line is the median of Southern Africa. The members reporting change from year to year, so the band can move because the set of countries changed; the CSV gives the count for each year.

Show the numbers as a table

Year	Namibia	Southern Africa median	ATAF median	ATAF 25th percentile	ATAF 75th percentile	Members reporting
2010	15.90	15.60	14.34	10.67	16.43	26
2011	16.60	15.19	14.84	10.99	16.62	33
2012	16.36	16.25	15.07	11.45	16.75	33
2013	17.03	15.43	13.83	11.23	16.89	32
2014	17.34	15.31	14.26	11.87	17.13	32
2015	20.09	15.87	15.08	12.33	18.55	33
2016	21.05	14.57	14.38	12.40	17.43	33
2017	21.09	15.89	14.75	11.50	16.95	35
2018	31.92	16.83	14.18	10.86	16.10	36
2019	41.35	17.80	13.57	11.51	17.23	38
2020	33.39	16.20	13.27	10.85	16.07	38
2021	31.95	15.74	12.72	10.44	16.06	40
2022	26.44	18.21	14.18	11.34	18.16	39
2023	26.21	20.06	14.43	11.30	18.82	37
2024	31.47	18.92	14.30	12.17	18.05	38
2025	32.83	19.51	13.74	12.18	20.53	34

Plate II·Peers, 2024

Each tax beside the medians

Against its peers, 2024

Each tax as a share of GDP, beside the medians

The line joins Namibia (orange) to the ATAF median (grey); the blue tick is the Southern Africa median. All three are for 2024.

Show the numbers as a table

Measure	Namibia	Southern Africa median	ATAF median
Tax-to-GDP	31.47	18.92	14.30
Domestic taxes	20.21	13.03	9.01
Customs taxes	11.26	4.70	4.87
VAT	11.10	7.29	5.20
PIT	7.42	4.12	2.04
CIT	4.49	3.28	2.72

Plate III·Tax heads

How Namibia's tax is made up

Tax heads

What each tax brings in, as a share of GDP

Domestic VATPersonal income taxCorporate income taxWithholding taxOther domestic taxesVAT on importsExcise on importsImport dutyOther customs taxesNot attributed to a head

Each bar stacks the tax heads ATAF publishes for that year. Where the heads do not add up to total tax revenue, the gap is drawn in light grey and labelled, never spread across the heads. A head missing from a year was not reported for that year.

Show the numbers as a table

Year	Tax head	Revenue (PPP $)	% of GDP
2010	Domestic VAT	899958827	5.07
2010	Personal income tax	966881184	5.45
2010	Corporate income tax	723928055	4.08
2010	Withholding tax	20964553	0.12
2010	Other domestic taxes	8893152	0.05
2010	VAT on imports	1055109087	5.94
2011	Domestic VAT	1006657868	5.29
2011	Personal income tax	1128005997	5.92
2011	Corporate income tax	774054804	4.06
2011	Withholding tax	20268178	0.11
2011	Other domestic taxes	14505081	0.08
2011	VAT on imports	1131890650	5.94
2012	Domestic VAT	1048216944	5.11
2012	Personal income tax	1207853728	5.89
2012	Corporate income tax	824739507	4.02
2012	Withholding tax	64925845	0.32
2012	Other domestic taxes	13092705	0.06
2012	VAT on imports	1144600321	5.58
2013	Domestic VAT	1205487438	5.30
2013	Personal income tax	1330521191	5.85
2013	Corporate income tax	1035417637	4.55
2013	Withholding tax	35922908	0.16
2013	Other domestic taxes	20561722	0.09
2013	VAT on imports	1350509739	5.94
2014	Domestic VAT	1159500022	4.73
2014	Personal income tax	1830925093	7.48
2014	Corporate income tax	614346529	2.51
2014	Withholding tax	60051247	0.25
2014	VAT on imports	1374694672	5.61
2015	Domestic VAT	1199591939	4.74
2015	Personal income tax	1889767872	7.47
2015	Corporate income tax	1193577362	4.72
2015	Withholding tax	44433585	0.18
2015	VAT on imports	1690963815	6.68
2016	Domestic VAT	1395118155	5.39
2016	Personal income tax	1784802277	6.90
2016	Corporate income tax	1248077535	4.82
2016	Withholding tax	43542812	0.17
2016	VAT on imports	1628104158	6.29
2016	Excise on imports	420492371	1.63
2017	Domestic VAT	1312890277	5.22
2017	Personal income tax	1709560505	6.80
2017	Corporate income tax	1097981993	4.37
2017	Withholding tax	74401504	0.30
2017	VAT on imports	1374787411	5.47
2017	Import duty	185057267	0.74
2017	Excise on imports	147809461	0.59
2017	Other customs taxes	71082992	0.28
2018	Domestic VAT	1324220970	5.32
2018	Personal income tax	1909164055	7.68
2018	Corporate income tax	1097872185	4.41
2018	Withholding tax	71469176	0.29
2018	VAT on imports	1431087073	5.75
2018	Import duty	239177290	0.96
2018	Excise on imports	1305269338	5.25
2018	Other customs taxes	173071977	0.70
2018	Not attributed to a head	388302656	1.56
2019	Domestic VAT	2585977765	10.27
2019	Personal income tax	1914211945	7.60
2019	Corporate income tax	1031917198	4.10
2019	Withholding tax	85497617	0.34
2019	VAT on imports	1439439457	5.72
2019	Import duty	244517044	0.97
2019	Excise on imports	1901513296	7.55
2019	Other customs taxes	288839317	1.15
2019	Not attributed to a head	916661047	3.64
2020	Domestic VAT	2456488540	10.30
2020	Personal income tax	1929668404	8.09
2020	Corporate income tax	989846406	4.15
2020	Withholding tax	108720301	0.46
2020	Other domestic taxes	94546750	0.40
2020	VAT on imports	24244939	0.10
2020	Import duty	29348502	0.12
2020	Excise on imports	308950502	1.30
2020	Other customs taxes	2907063228	12.19
2021	Domestic VAT	2276807679	9.15
2021	Personal income tax	1924378741	7.73
2021	Corporate income tax	1056473362	4.24
2021	Withholding tax	91243235	0.37
2021	Other domestic taxes	80935877	0.33
2021	VAT on imports	18399267	0.07
2021	Import duty	29217283	0.12
2021	Excise on imports	135571407	0.54
2021	Other customs taxes	3318480839	13.33
2022	Domestic VAT	2549062514	8.86
2022	Personal income tax	2049300468	7.12
2022	Corporate income tax	1044198903	3.63
2022	Withholding tax	71017855	0.25
2022	Other domestic taxes	96791304	0.34
2022	VAT on imports	22591507	0.08
2022	Import duty	40882034	0.14
2022	Excise on imports	202495690	0.70
2022	Other customs taxes	2305365522	8.01
2023	Domestic VAT	3718666143	9.79
2023	Personal income tax	2689947373	7.08
2023	Corporate income tax	1360289442	3.58
2023	Withholding tax	110768186	0.29
2023	Other domestic taxes	130560116	0.34
2023	VAT on imports	25034073	0.07
2023	Import duty	55751422	0.15
2023	Excise on imports	239030928	0.63
2023	Other customs taxes	2742432803	7.22
2024	Domestic VAT	4496592512	11.01
2024	Personal income tax	3031744525	7.42
2024	Corporate income tax	1835817020	4.49
2024	Withholding tax	160078677	0.39
2024	Other domestic taxes	200115291	0.49
2024	VAT on imports	37223826	0.09
2024	Import duty	75456902	0.18
2024	Other customs taxes	4485380329	10.98
2025	Domestic VAT	4131029789	11.14
2025	Personal income tax	2758375269	7.44
2025	Corporate income tax	1736175861	4.68
2025	Withholding tax	220490200	0.59
2025	Other domestic taxes	223054107	0.60
2025	VAT on imports	40374912	0.11
2025	Import duty	3559362	0.01
2025	Other customs taxes	4196488390	11.32

The mix in 2024

Every shilling, franc or rand of tax, by head

Rectangle areas are proportional to revenue in 2024 (US dollars at purchasing-power parity). Total tax revenue: $12.9bn.

Show the numbers as a table

Tax head	Revenue (PPP $)	Share of tax revenue
Domestic VAT	4496592512	0.35
Personal income tax	3031744525	0.24
Corporate income tax	1835817020	0.14
Withholding tax	160078677	0.01
Other domestic taxes	200115291	0.02
VAT on imports	37223826	0.00
Import duty	75456902	0.01
Other customs taxes	4485380329	0.35

Every published number

Namibia in the ATAF Databank

All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.

Namibia: ATAF Databank indicators by year
Indicator	2010	2011	2012	2013	2014	2015	2016	2017	2018	2019	2020	2021	2022	2023	2024	2025
Nominal GDP (PPP)	$17.8bn	$19.0bn	$20.5bn	$22.7bn	$24.5bn	$25.3bn	$25.9bn	$25.1bn	$24.9bn	$25.2bn	$23.8bn	$24.9bn	$28.8bn	$38.0bn	$40.8bn	$37.1bn
Real GDP	82,599.1m	86,804.5m	91,198.3m	96,318.8m	102,436.6m	108,671.0m	109,369.0m	108,332.0m	145,436.6m	143,787.2m	132,493.9m	136,607.8m	144,115.1m	151,359.2m	157,476.5m	160,123.7m
Final Consumption (PPP)			$14.0k	$14.2k	$14.9k	$16.9k	$18.4k	$17.3k	$17.6k	$17.7k	$16.4k	$19.7k	$21.6k	$27.8k		$37.3bn
Total Tax Revenues (PPP)	$2.8bn	$3.2bn	$3.4bn	$3.9bn	$4.2bn	$5.1bn	$5.4bn	$5.3bn	$7.9bn	$10.4bn	$8.0bn	$8.0bn	$7.6bn	$10.0bn	$12.9bn	$12.2bn
Total Number Of Registered Taxpayers	435k	460k	522k	550k	583k	623k	665k	700k		814k				950k	1.0m	1.1m
Non-Tax-Revenues (PPP)							$213.4m	$194.9m	$559.4m	$501.4m		$418.9m		$1.7bn
Domestic Tax Revenues (PPP)	$1.8bn	$2.0bn	$2.2bn	$2.5bn	$2.9bn	$3.4bn	$3.4bn	$3.5bn	$4.8bn	$6.5bn	$4.7bn	$4.5bn	$5.0bn	$6.9bn	$8.3bn	$7.9bn
Customs Tax Revenues (PPP)	$1.1bn	$1.1bn	$1.1bn	$1.4bn	$1.4bn	$1.7bn	$2.0bn	$1.8bn	$3.1bn	$3.9bn	$3.3bn	$3.5bn	$2.6bn	$3.1bn	$4.6bn	$4.2bn
Revenue From Agriculture, Forest & Fishing (PPP)	$164.2m	$200.6m	$218.3m	$241.6m	$208.2m	$200.9m	$190.1m	$108.2m							$295.8m	$293.2m
Revenue From Mining & Quarrying (PPP)	$208.7m	$200.1m	$224.2m	$342.2m	$117.0m	$359.5m	$358.4m	$243.9m				$309.7m	$233.7m		$655.0m	$1.2bn
Revenue From Secondary Sector (PPP)																$413.4m
Revenue From Tertiary Sector (PPP)																$3.9bn
Domestic VAT Revenues (PPP)	$900.0m	$1.0bn	$1.0bn	$1.2bn	$1.2bn	$1.2bn	$1.4bn	$1.3bn	$1.3bn	$2.6bn	$2.5bn	$2.3bn	$2.5bn	$3.7bn	$4.5bn	$4.1bn
VAT Refunded (PPP)	$853.1m	$913.8m	$948.5m	$1.1bn	$792.1m	$935.7m	$1.1bn	$820.0m	$928.8m	$984.9m	$885.8m	$1.1bn	$979.2m	$1.4bn	$1.6bn	$1.3bn
PIT Revenues (PPP)	$966.9m	$1.1bn	$1.2bn	$1.3bn	$1.8bn	$1.9bn	$1.8bn	$1.7bn	$1.9bn	$1.9bn	$1.9bn	$1.9bn	$2.0bn	$2.7bn	$3.0bn	$2.8bn
CIT Revenues (PPP)	$723.9m	$774.1m	$824.7m	$1.0bn	$614.3m	$1.2bn	$1.2bn	$1.1bn	$1.1bn	$1.0bn	$989.8m	$1.1bn	$1.0bn	$1.4bn	$1.8bn	$1.7bn
Withholding Tax Revenues (PPP)	$21.0m	$20.3m	$64.9m	$35.9m	$60.1m	$44.4m	$43.5m	$74.4m	$71.5m	$85.5m	$108.7m	$91.2m	$71.0m	$110.8m	$160.1m	$220.5m
Presumptive Tax Revenues (PPP)
Other Domestic Tax Revenues (PPP)	$8.9m	$14.5m	$13.1m	$20.6m							$94.5m	$80.9m	$96.8m	$130.6m	$200.1m	$223.1m
VAT On Import Revenues (PPP)	$1.1bn	$1.1bn	$1.1bn	$1.4bn	$1.4bn	$1.7bn	$1.6bn	$1.4bn	$1.4bn	$1.4bn	$24.2m	$18.4m	$22.6m	$25.0m	$37.2m	$40.4m
Import Duty Revenues (PPP)								$185.1m	$239.2m	$244.5m	$29.3m	$29.2m	$40.9m	$55.8m	$75.5m	$3.6m
Excises on Imports Revenues (PPP)							$420.5m	$147.8m	$1.3bn	$1.9bn	$309.0m	$135.6m	$202.5m	$239.0m
Other Customs Tax Revenues (PPP)								$71.1m	$173.1m	$288.8m	$2.9bn	$3.3bn	$2.3bn	$2.7bn	$4.5bn	$4.2bn

Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.

Data-quality checks

What the automatic checks found

These are rule-based checks, run on every pull. A flag says the numbers deserve a second look, not that they are wrong; the methods page explains each rule.

Year	Check	Detail
2010	Disagrees with the World Bank	ATAF gives 15.9% of GDP; the World Bank's central-government series gives 25.5%.
2011	Disagrees with the World Bank	ATAF gives 16.6% of GDP; the World Bank's central-government series gives 29.6%.
2012	Disagrees with the World Bank	ATAF gives 16.4% of GDP; the World Bank's central-government series gives 32.9%.
2013	Disagrees with the World Bank	ATAF gives 17.0% of GDP; the World Bank's central-government series gives 33.0%.
2014	Disagrees with the World Bank	ATAF gives 17.3% of GDP; the World Bank's central-government series gives 34.6%.
2015	Disagrees with the World Bank	ATAF gives 20.1% of GDP; the World Bank's central-government series gives 33.4%.
2016	Disagrees with the World Bank	ATAF gives 21.0% of GDP; the World Bank's central-government series gives 29.7%.
2017	Disagrees with the World Bank	ATAF gives 21.1% of GDP; the World Bank's central-government series gives 31.3%.
2019	Disagrees with the World Bank	ATAF gives 41.4% of GDP; the World Bank's central-government series gives 30.4%.
2023	Disagrees with the World Bank	ATAF gives 26.2% of GDP; the World Bank's central-government series gives 32.7%.

Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Namibia. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/NAM Every figure and its method: taxintellilyticsstories.com/africa/methods

Cite this sheet

Namibia, in Edition 1

Kaijamahe, W. H. (2026). Namibia. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/NAM

Southern Africa

Neighbouring profiles

Angola Botswana Eswatini Lesotho Malawi Mozambique South Africa Zambia Zimbabwe Compare Namibia with its neighbours →