Tax Amnesty

Tax Amnesty Programme

eCoO

E-Certificate of Origin

Welcome to the Namibia Revenue Agency

The Namibia Revenue Agency (NamRA) is the nation’s tax collecting authority.

Established in terms of the Namibia Revenue Agency Act 12 of 2017 as an autonomous agency, we are responsible for administering the Namibian tax laws and customs and excise services. Our outcomes are:

Find out more about NamRA

Individual Tax

In Namibia all individuals are treated the same for tax purposes, regardless of their marital status, gender and age. Trusts, deceased and insolvent estates are also taxed on the same basis as individuals. Individuals subject to tax include, but ar


Business Tax

Business Income Tax is a tax collected from companies. The tax amount is based on the net income businesses obtain while exercising their business activity, normally during one business year. Namibia operates on a source-based tax system, meaning th


Investors Info Pack

Foreign investors looking at setting up business in Namibia need to consider several factors. Factors which include, but are not limited to, inter alia the Namibian Tax System, immigration requirements for individuals, exchange control regulations f


Customs & Excise

Customs and Excise aims to facilitate and control the movement of all goods involved in international trade. Customs and Excise is mandated to promote the security and facilitation of international trade, transport and people, including simp


Frequently Asked Questions

What is a Cargo Manifest?

What is Gross Income?

What is Value-Added Tax?

What is ASYCUDA?

What is the Export Processing Zone (EPZ)?

Who is classified as a taxpayer representative?

What is the Inspection Act?

What does re-importation in the same state mean?

What is the ATA Carnet?

What are Export Processing Zone Enterprises and Certificates?

What is a surety bond?

What does NAMSAD mean?

Latest Announcements

Publish Date: 15 May 2023

NamRA Communique Wagon - March 2023

NamRA Communique Wagon March 2023


Publish Date: 14 May 2023

Media Release | NamRA to scrutinise zero tax returns

Media Release | NamRA to scrutinise zero tax returns.


Publish Date: 10 May 2023

Public Notice - ITAS Downtime May 2023

Public Notice - ITAS Downtime May 2023


Publish Date: 14 March 2023

Dormant Entries - Public Notice 08 Mar 2023

Dormant Entries - Public Notice 08 Mar 2023


Publish Date: 13 March 2023

Namibia Revenue Agency and Bank of Namibia to Introduce Trade Verification System 13 March 2023

Namibia Revenue Agency and Bank of Namibia to Introduce Trade Verification System 13 March 2023


Publish Date: 16 February 2023

NamRA warns against trade-based money laundering 16 Feb 23

NamRA warns against trade-based money laundering 16 Feb 23


Publish Date: 9 February 2023

Public Notice - Procedures for Imported InTransit Second Hand Motor Vehicles

Public Notice - Procedures for Imported InTransit Second Hand Motor Vehicles


Publish Date: 7 February 2023

Public Notice Directive on Temporary Import Permit TIP

Public Notice Directive on Temporary Import Permit TIP


Publish Date: 31 January 2023

NamRA Communique Wagon - January 2023

NamRA Communique Wagon - January 2023


Publish Date: 18 January 2023

Update on the Fraudulent Refund Scam

Update on the Fraudulent Refund Scam


Publish Date: 18 January 2023

Public Notice - NamRA Tax Collection via Third-Party Agents

Public Notice - NamRA Tax Collection via Third-Party Agents


Publish Date: 18 January 2023

NamRA Talks Advert

NamRA Talks Advert