Namibia Budget 2026: Key fiscal and tax developments

In the latest episode of the CDH Conversations, our host, Namibia Managing Partner, Patrick Kauta, is joined by Salomo Hei, Managing Director at High Economic Intelligence, and CDH Namibia Director, Mercy Kuzeeko, to unpack Namibia’s recently tabled national budget.The discussion explores the fiscal principles shaping the budget productivity, people, and prudence, and what they mean for economic growth, public spending, and debt management. The conversation also highlights several key tax developments, including the proposed reduction in corporate tax rates, the potential introduction of a dividend tax, and a preferential tax regime for qualifying small and medium businesses.The episode further considers the role of state-owned enterprises, youth empowerment initiatives, and policy certainty in attracting investment and supporting inclusive economic growth.Listen to the full discussion for insights into how the budget could impact businesses, investors, and Namibia’s broader economic outlook.