Tax Amnesty

Tax Amnesty Programme

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

Tax Residency Certificate

The Tax Residency Certificate (TRC) is a formal document issued by the Namibia Revenue Agency (NamRA) to taxpayers (natural and juristic) certifying their tax residency in Namibia. The TRC is generally required for the avoidance of double taxation o


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 does NAMSAD mean?

What are Export Processing Zone Enterprises and Certificates?

What is a surety bond?

Latest Announcements

Publish Date: 18 September 2024

Media Release - NamRA launches whistleblower hotline to promote transparency and integrity

The Namibia Revenue Agency (NamRA) has launched a Whistleblower Hotline in partnership with Deloitte Namibia. This initiative, which follows the Board’s approval of NamRA’s Whistleblowing Policy, demonstrates our ongoing commitmen


Publish Date: 13 September 2024

Public Notice - Technical error affecting submission status of Tax returns on ITAS

The Namibia Revenue Agency (NamRA) notes that some users are currently experiencing an issue where their tax returns are showing as "pending submission" even though they have been successfully submitted. Please be assured that this


Publish Date: 12 September 2024

Public Notice - Changes To Customs And Excise’s External Declaration And Related Forms

The Namibia Revenue Agency (NamRA) hereby announces the revision of external customs declaration and related forms under the Department of Customs and Excise. These updates are part of our ongoing strategy to rebrand and align our services with curre


Publish Date: 12 September 2024

Public Notice - Commencement of pilot testing of the One Stop Border Post at the Trans-Kalahari /Mamuno Border Post

The Namibia Revenue Agency (NamRA) is pleased to announce the commencement of the pilot testing of the One Stop Border Post (OSBP) at the Trans-Kalahari/Mamuno Border Posts, effective 2 September 2024. We encourage all stakeholders, particularly tra


Publish Date: 14 August 2024

Public Notice - Suspension of Clearing Agent Licenses for Year 2024

The Namibia Revenue Agency (NamRA) hereby announces the suspension of licenses for clearing agents who have failed to renew clearing agent licenses for 2024, effective Wednesday 14 August 2024.


Publish Date: 2 August 2024

NamRA Communique Wagon - Vol 15

Here the latest edition of the NamRA Communique Wagon Newsletter (April-June 2024) - Vol 15


Publish Date: 1 August 2024

Joint Media Release - NamRA/Namibian Police intercept suspected cannabis in Windhoek

NamRA/Namibian Police officials intercept suspected cannabis in Windhoek


Publish Date: 17 June 2024

Public Notice | Extension of Transitional Arrangements – Tax Certificate of Good Standing

The public is hereby notified  that the current procedures regarding the issuance of the Tax Certificate of Good Standing will remain in place until 31 March 2025. New guidelines for acquiring a Tax Certificate of Good shall only become effe


Publish Date: 16 May 2024

Media Release | Namibia hosts World Customs Organization East and Southern Africa Regional Meetings

Namibia, through the Namibia Revenue Agency (NamRA), is proud to announce its hosting of the 39th  Regional Steering Group (RSG) Meeting, to be followed by 30th  Governing Council (GC) Meeting of the World Customs Organization East


Publish Date: 15 May 2024

NamRA Communique Wagon - Vol 14

Here's our latest NamRA Communique Wagon - Vol 14 (January - April)


Publish Date: 7 March 2024

NamRA Tax Cafe - NamRA Mandate Towards a Great Cause

Abraham Lincoln said, “The best way to predict your future is to create it” As a revenue agency, NamRA is at a moment in history to shape the architecture of a good fiscal social contract in Namibia. This year is marked as the &a


Publish Date: 6 March 2024

Media Release - NamRA Provides Update on Mass Tax Refunds Exercise

The Namibia Revenue Agency herewith provides an update on the ongoing Mass Tax Refund exercise that commenced in December 2023, highlighting the positive strides made and the impact on taxpayers as captured below.