Namibia or Zambia: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Namibia and Zambia weigh about the same on the taxpayer.

Tax Namibia Zambia Gap
Corporate income tax headline rate 31% 30% +1.0 points
Personal income tax top bracket 0% to 37% 0% to 37% Same rate
VAT standard rate 15% 16% −1.0 points

Detailed schedules

Corporate income tax

Namibia

n/a

Zambia

General rate 30%
Telecommunications 35%
Agriculture and agro-processing 10%

Personal income tax

Namibia

n/a

Zambia

Up to 61,200 ZMW 0%
61,201 to 85,200 ZMW 20%
85,201 to 110,400 ZMW 30%
Over 110,400 ZMW 37%
See the Namibia page See the Zambia page