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Namibia vs Latvia
Tax Rate Comparison

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

🇳🇦 Namibia
vs
🇱🇻 Latvia
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
20–31%
31% top; NATO spending affecting fiscal balance
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% stable
No change
12–21%
21% standard maintained
No change

Corporate Tax Rate

Corporate Tax Rate
32%
32%; petroleum fiscal regime evolving for new fields
No change
20%
20% distributed profits; Pillar Two active
No change

Capital Gains Tax

Capital Gains Tax
0%
CGT reform discussions ongoing
No change
20%
20% as income
No change

Social Security & Payroll

Social Security / Payroll
~9%
SSC; pension fund development
No change
~35.09%
Contribution rates stable; pension II pillar growing
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.

🇱🇻 LatviaMunicipal Income Tax

Latvia's 119 municipalities levy a local income tax portion — 80% of income tax goes to municipalities, 20% to the state. The effective split means municipalities directly benefit from local earnings. Property tax (nekustamā īpašuma nodoklis) is set by municipalities at 0.2%–3% of cadastral value. Latvia uses the progressive income tax system introduced in 2018 (replacing the flat 23%). Vehicle tax and business risk duty are national.

⚠️ 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 Latvia: Key Tax Differences (2026)

💰 Income Tax: 🇳🇦 Namibia has a higher top income tax rate (0–37% vs 20–31%). 🇱🇻 Latvia is more favourable for high earners.

🛒 VAT/Sales Tax: Latvia has a higher consumption tax (15% vs 12–21%).

🏢 Corporate Tax: 🇱🇻 Latvia offers a lower corporate rate (20% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇳🇦 Namibia taxes investment gains at a lower rate (0% vs 20%), benefiting investors.

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