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Namibia vs Georgia
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇳🇦 Namibia
vs
🇬🇪 Georgia
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–37%
37% top; oil revenues expected from 2026+
No change
20%
Flat 20%; political pressure from EU candidacy reforms
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% stable
No change
18%
18% standard
No change

Corporate Tax Rate

Corporate Tax Rate
32%
32%; petroleum fiscal regime evolving for new fields
No change
15%
15% distribution tax; Pillar Two considerations
No change

Capital Gains Tax

Capital Gains Tax
0%
CGT reform discussions ongoing
No change
5–15%
5% dividend; capital gains as income
No change

Social Security & Payroll

Social Security / Payroll
~9%
SSC; pension fund development
No change
4%
Pension reform; mandatory system maturing
No change
State, Regional & Local Taxes

🇳🇦 NamibiaRegional Councils & Local Authorities

Namibia's 14 regional councils and local authority councils levy property rates, business licences, and local fees. The Namibia Revenue Agency (NamRA) administers national taxes. Namibia is a significant mining economy — diamonds (Namdeb/De Beers), uranium (one of world's largest producers), copper. A major TotalEnergies Orange Basin offshore oil discovery is advancing toward production. Non-resident shareholders' tax (NRST) at 10%–20% applies on dividends. Namibia has one of Africa's more functional tax administrations.

🇬🇪 GeorgiaMunicipal Taxes

Georgia's 64 municipalities (including Tbilisi) have limited independent taxing powers — income tax is nationally set. Municipalities levy property tax (gადასახადი qonebaze) at 0%–1% of market value for individuals and 1% for legal entities. Vehicle annual fees and land tax are also locally determined. Georgia has a simple and low-tax system — it introduced a flat 20% income tax in 2004 and has since maintained competitive rates. The Virtual Zone and Free Industrial Zone regimes offer significant corporate tax exemptions.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Namibia vs Georgia: Key Tax Differences (2026)

💰 Income Tax: 🇳🇦 Namibia has a higher top income tax rate (0–37% vs 20%). 🇬🇪 Georgia is more favourable for high earners.

🛒 VAT/Sales Tax: Georgia has a higher consumption tax (15% vs 18%).

🏢 Corporate Tax: 🇬🇪 Georgia offers a lower corporate rate (15% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇳🇦 Namibia taxes investment gains at a lower rate (0% vs 15%), benefiting investors.

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All 🇳🇦 Namibia comparisons →All 🇬🇪 Georgia comparisons →