Namibia PAYE Calculator (2025/26)
Enter a gross monthly salary and see PAYE, Social Security and net take-home pay — using the current official Namibian tax tables.
Estimates based on the 2025/26 PAYE tables (tax-free threshold N$100,000) and SSC at 0.9% of basic salary (min N$2.70, max N$99.00 per month), assuming a constant monthly salary and no other taxable income, allowances or deductions. For payroll decisions, confirm figures with NamRA, the Social Security Commission or your tax practitioner.
Namibian income tax brackets (2025/26)
The table below applies to annual taxable income for individuals, effective since 1 March 2024.
| Annual taxable income | Tax |
|---|---|
| Up to N$100,000 | No tax |
| N$100,001 – N$150,000 | 18% of the amount above N$100,000 |
| N$150,001 – N$350,000 | N$9,000 + 25% of the amount above N$150,000 |
| N$350,001 – N$550,000 | N$59,000 + 28% of the amount above N$350,000 |
| N$550,001 – N$850,000 | N$115,000 + 30% of the amount above N$550,000 |
| N$850,001 – N$1,550,000 | N$205,000 + 32% of the amount above N$850,000 |
| Above N$1,550,000 | N$429,000 + 37% of the amount above N$1,550,000 |
PAYE questions, answered
How is PAYE calculated in Namibia?
PAYE is calculated on annual taxable income using progressive brackets. Income up to N$100,000 per year is tax-free; income above that is taxed at rates from 18% to 37% depending on the bracket. Employers deduct one-twelfth of the annual tax from each monthly salary.
What is the tax-free threshold in Namibia?
N$100,000 per year (about N$8,333 per month), effective since 1 March 2024. If you earn less than this annually, no PAYE is deducted.
How much is Social Security in Namibia?
Both employee and employer contribute 0.9% of the basic monthly salary to the Social Security Commission (MSD fund), with a minimum of N$2.70 and a maximum of N$99.00 per month each (based on the N$11,000 monthly wage ceiling effective March 2025).
Is this calculator accurate for payroll?
It uses the official tax tables and gives a reliable estimate for a standard salary. Actual payroll may differ if you have allowances, benefits, pension deductions or other taxable income. For statutory filing, confirm with NamRA or your tax practitioner.
Want the full explanation with worked examples? Read our guide: How to calculate PAYE in Namibia.
Running payroll every month?
GamaERP calculates PAYE and SSC for every employee automatically — payslips, leave and statutory returns included.
See HR & Payroll