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Portugal vs Namibia
Tax Rate Comparison

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

🇵🇹 Portugal
vs
🇳🇦 Namibia
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
13.25–48%
48% top rate; further bracket relief phasing in
No change
0–37%
37% top; oil revenues expected from 2026+
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
6–23%
23% standard; food VAT reductions under review
No change
15%
15% stable
No change

Corporate Tax Rate

Corporate Tax Rate
19%
Gradual reduction to 15% by 2030; 19% for 2026
-2.0pp vs 2025
32%
32%; petroleum fiscal regime evolving for new fields
No change

Capital Gains Tax

Capital Gains Tax
28%
28% flat; IFICI regime for new residents
No change
0%
CGT reform discussions ongoing
No change

Social Security & Payroll

Social Security / Payroll
~34.75%
Stable; pension reform discussions ongoing
No change
~9%
SSC; pension fund development
No change
State, Regional & Local Taxes

🇵🇹 PortugalMunicipal & Regional Taxes

Portugal's 18 districts and 308 municipalities levy a municipal IRS surcharge (Derrama Municipal) of up to 1.5% of taxable income on residents. Municipalities also apply the Derrama Municipal on corporate profits (up to 1.5%). Madeira and Azores autonomous regions have their own lower tax regimes: Madeira has a 14.7% corporate rate in the MIBC (international business centre). Real estate transfer taxes (IMT) are municipal. The NHR (Non-Habitual Resident) regime attracted many foreigners until 2024 when it was replaced by IFICI.

🇳🇦 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.

Portugal vs Namibia: Key Tax Differences (2026)

💰 Income Tax: 🇵🇹 Portugal has a higher top income tax rate (13.25–48% vs 0–37%). 🇳🇦 Namibia is more favourable for high earners.

🛒 VAT/Sales Tax: Portugal has a higher consumption tax (6–23% vs 15%).

🏢 Corporate Tax: 🇵🇹 Portugal offers a lower corporate rate (19% vs 32%), which can influence business location decisions.

📈 Capital Gains: 🇳🇦 Namibia taxes investment gains at a lower rate (0% vs 28%), benefiting investors.

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