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Namibia vs Kenya
Tax Rate Comparison

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

๐Ÿ‡ณ๐Ÿ‡ฆ Namibia
vs
๐Ÿ‡ฐ๐Ÿ‡ช Kenya
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“37%
37% top; oil revenues expected from 2026+
No change
10โ€“35%
Ruto administration fiscal consolidation; rates stable
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
15%
15% stable
No change
16%
16% maintained; exemption list under review
No change
Corporate Tax Rate
Corporate Tax Rate
32%
32%; petroleum fiscal regime evolving for new fields
No change
30%
30% stable; East Africa harmonization discussions
No change
Capital Gains Tax
Capital Gains Tax
0%
CGT reform discussions ongoing
No change
15%
15% property CGT unchanged
No change
Social Security & Payroll
Social Security / Payroll
~9%
SSC; pension fund development
No change
~14%
Universal health coverage (SHA) replacing NHIF from 2024
No change
State, Regional & Local Taxes

๐Ÿ‡ณ๐Ÿ‡ฆ Namibia โ€” Regional 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 โ€” 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%โ€“20% applies on dividends. Namibia has one of Africa's more functional tax administrations.

๐Ÿ‡ฐ๐Ÿ‡ช Kenya โ€” County & Local Authority Taxes

Kenya's 47 counties levy business permits (single business permit), property rates, and various local service charges. County governments have own-source revenue from markets, parking, land rates, and entertainment taxes. The Kenya Revenue Authority (KRA) administers national taxes. A housing levy of 1.5% of gross salary (employer+employee) was introduced in 2023. The digital service tax (DST) at 1.5% on digital marketplace revenues was replaced by a significant economic presence tax framework.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Namibia vs Kenya: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ณ๐Ÿ‡ฆ Namibia has a higher top income tax rate (0โ€“37% vs 10โ€“35%). ๐Ÿ‡ฐ๐Ÿ‡ช Kenya is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Kenya has a higher consumption tax (15% vs 16%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฐ๐Ÿ‡ช Kenya offers a lower corporate rate (30% vs 32%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ณ๐Ÿ‡ฆ Namibia taxes investment gains at a lower rate (0% vs 15%), benefiting investors.

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