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Zambia vs Namibia
Tax Rate Comparison

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

🇿🇲 Zambia
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
0–37.5%
37.5% top; copper boom funding social spending
No change
0–37%
37% top; oil revenues expected from 2026+
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
16%
16% stable
No change
15%
15% stable
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30%; energy transition metals (cobalt, copper) driving investment
No change
32%
32%; petroleum fiscal regime evolving for new fields
No change

Capital Gains Tax

Capital Gains Tax
15%
PTT 15% maintained
No change
0%
CGT reform discussions ongoing
No change

Social Security & Payroll

Social Security / Payroll
~10%
NAPSA; pension fund growing with copper sector wages
No change
~9%
SSC; pension fund development
No change
State, Regional & Local Taxes

🇿🇲 ZambiaCouncil & Local Authority Taxes

Zambia's 10 provinces and 117 district councils levy property rates, business levies, and market fees. The Zambia Revenue Authority (ZRA) administers all national taxes. Zambia is a major copper producer — copper revenues and royalties are key fiscal inputs. The country completed an IMF-backed debt restructuring in 2023 after defaulting in 2020. Mineral royalty taxes are significant: copper 5.5% (open cast) to 8.5% (underground). The government has been diversifying the tax base away from mining dependence.

🇳🇦 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.

Zambia vs Namibia: Key Tax Differences (2026)

💰 Income Tax: Zambia and Namibia have similar top income tax rates (0–37.5% vs 0–37%).

🛒 VAT/Sales Tax: Zambia has a higher consumption tax (16% vs 15%).

🏢 Corporate Tax: 🇿🇲 Zambia 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 15%), benefiting investors.

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