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Namibia vs Luxembourg
Tax Rate Comparison

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

🇳🇦 Namibia
vs
🇱🇺 Luxembourg
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
0–42%
Tax reform package continuing; thresholds indexed
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% stable
No change
3–17%
Standard 17% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
32%
32%; petroleum fiscal regime evolving for new fields
No change
~24.94%
Global minimum tax fully embedded in domestic law
No change

Capital Gains Tax

Capital Gains Tax
0%
CGT reform discussions ongoing
No change
0–42%
No major reform
No change

Social Security & Payroll

Social Security / Payroll
~9%
SSC; pension fund development
No change
~27%
Pension reform discussions; contribution structure stable
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.

🇱🇺 LuxembourgMunicipal Business & Property Taxes

Luxembourg's 102 communes levy the Gewerbesteuer (business tax) on companies at rates set by each commune (base rate 3% + municipal multiplier 175%–400% = effective 6–10.5%), and communal income tax additionals on individuals. Luxembourg City has higher rates than rural communes. The combined corporate tax (national + municipal) ranges from ~24.9% to ~26.01%. Luxembourg is a major holding company and fund domicile jurisdiction with extensive tax treaty networks.

⚠️ 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 Luxembourg: Key Tax Differences (2026)

💰 Income Tax: 🇱🇺 Luxembourg has a higher top income tax rate (0–37% vs 0–42%). 🇳🇦 Namibia is more favourable for high earners.

🛒 VAT/Sales Tax: Luxembourg has a higher consumption tax (15% vs 3–17%).

🏢 Corporate Tax: 🇱🇺 Luxembourg offers a lower corporate rate (24.94% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇳🇦 Namibia taxes investment gains at a lower rate (0% vs 42%), benefiting investors.

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