Namibia capital gains tax: none, but business disposals are taxed
Namibia does not tax capital gains, so the tax on your investment gain is zero. Shares, crypto and property alike, an ordinary private disposal is a receipt of a capital nature and falls outside gross income. What matters instead is whether the disposal forms part of a business or revenue activity, and property is charged on acquisition through transfer duty and stamp duty, not on the gain.
Verified as of 2026-09-18 against the Income Tax Act and the Namibia Revenue Agency’s Levies & Duties page.
Current rules
Taxes on selling shares, crypto and property in Namibia
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (private investment) | Nothing. Capital receipts are excluded from gross income |
| Crypto | Nothing |
| Property (private investment) | Nothing on the gain |
| A disposal forming part of a business or revenue activity | Taxable as business income |
| Property acquisition | Transfer duty on the value acquired, payable within six months, plus stamp duty on transfer deeds, transaction taxes |
Sourced from the authority pages above, as of 2026-09-18.
Questions
Namibia capital gains tax questions
Does Namibia have a capital gains tax?
No. Namibia does not operate a separate general capital-gains tax for ordinary private disposals: the Income Tax Act definition of gross income excludes receipts or accruals of a capital nature. Whether you sell shares after a week or a building after twenty years, the private gain itself is not taxed.
When would a gain be taxed?
When the disposal forms part of a business or revenue activity. Business income remains taxable, so a disposal made in the course of a business is not treated as a tax-free private capital receipt. The line the Income Tax Act draws is the capital nature of the receipt, not the size of the gain.
What does property cost in tax?
Transfer duty, levied on the value of the property acquired and payable within six months of acquisition, and stamp duty can also apply to the transfer deed and other instruments. These are charged on the transaction value, not the gain, a transaction cost, not a gains tax.
Is crypto taxed in Namibia?
Not as a private capital gain. The Income Tax Act's exclusion covers receipts or accruals of a capital nature generally, so a private disposal of crypto outside a business or revenue activity falls outside gross income.
What exactly does the Income Tax Act say?
Namibia does not operate a separate general capital-gains tax for ordinary private disposals: the Income Tax Act definition of gross income excludes receipts or accruals of a capital nature. Source: https://www.namra.org.na/documents/cms/uploaded/income-tax-act-24-of-1981-debf9c72ad.pdf
What if the sale is part of a business?
Business income remains taxable, so a disposal forming part of a business or revenue activity is not treated as a tax-free private capital receipt.
What duties apply to property?
Property is charged on acquisition, not on the gain: transfer duty is levied on the value of property acquired and is payable within six months of acquisition, and stamp duty can also apply to transfer deeds and other instruments. Source: https://itas.namra.org.na/levyduty
Is there a securities-transfer tax?
No general securities-transfer tax was identified in the cited NamRA material.