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Papua New Guinea vs Namibia
Tax Rate Comparison

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

🇵🇬 Papua New Guinea
vs
🇳🇦 Namibia
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
22–42%
42% top; resource boom affecting distribution
No change
0–37%
37% top; oil revenues expected from 2026+
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10%
GST 10% maintained
No change
15%
15% stable
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30%; new LNG projects fiscal terms negotiation
No change
32%
32%; petroleum fiscal regime evolving for new fields
No change

Capital Gains Tax

Capital Gains Tax
17%
17% non-residents
No change
0%
CGT reform discussions ongoing
No change

Social Security & Payroll

Social Security / Payroll
~12.5%
Superannuation fund growth; coverage limited to formal
No change
~9%
SSC; pension fund development
No change
State, Regional & Local Taxes

🇵🇬 Papua New GuineaProvincial & Local Government Taxes

Papua New Guinea's 22 provinces and the National Capital District levy their own provincial income taxes on certain income types, business licence fees, and sundry local charges. The Internal Revenue Commission (IRC) administers national taxes. PNG's economy is dominated by extractive industries (LNG, gold, copper) under fiscal resource contracts. The LNG sector has transformed government revenues. Significant informal economy and subsistence agriculture outside the formal tax base. A GST at 10% applies broadly.

🇳🇦 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.

⚠️ 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.

Papua New Guinea vs Namibia: Key Tax Differences (2026)

💰 Income Tax: 🇵🇬 Papua New Guinea has a higher top income tax rate (22–42% vs 0–37%). 🇳🇦 Namibia is more favourable for high earners.

🛒 VAT/Sales Tax: Namibia has a higher consumption tax (10% vs 15%).

🏢 Corporate Tax: 🇵🇬 Papua New Guinea offers a lower corporate rate (30% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇳🇦 Namibia taxes investment gains at a lower rate (0% vs 17%), benefiting investors.

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