The 2026/27 Annual Budget Speech outlines several proposed tax measures aimed at modernising Namibia's tax system, improving compliance, encouraging investment, and supporting economic growth. While some measures are still subject to legislative processes, they provide valuable insight into the government's tax priorities for the coming financial years.

These are proposed income tax changes that are still under discussion and are not yet in effect. This summary is provided to keep you informed and assist with planning should the proposed amendments be implemented.