Namibia

Namibia (capital: Windhoek) is a Southern African country whose individual income tax system is generally described as source-based, meaning taxation focuses on income from a Namibian source (or deemed Namibian source), rather than a pure worldwide-income model.

Tax overview (high level): Individuals pay progressive personal income tax with a top statutory rate of 37% on taxable income that is sourced in Namibia. Based on widely used tax references, Namibia does not levy a broad standalone capital gains tax, nor does it impose a net wealth tax or an inheritance, estate, or gift tax under the current framework.

Immigration overview: Namibia is not part of the EU or the Schengen Area. Immigration and residence permissions are administered by the Ministry of Home Affairs, Immigration, Safety and Security (MHAISS).

Investor residence context: Namibia has been marketed internationally via a real estate-linked Residence by Investment concept associated with the President's Links Estate development. Public program descriptions indicate that the process has been under review, so applicants should verify current acceptance, minimum investment thresholds, and documentary requirements with official channels before relying on marketing materials.