Welcome to the Namibia Revenue Agency

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

What is a Cargo Manifest?

What is Gross Income?

What is Value-Added Tax?

What is ASYCUDA?

Who is classified as a taxpayer representative?

What is the Export Processing Zone (EPZ)?

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?

NamRA Communique Wagon - Newsletter (January - March) 2025

Welcome to the latest issue of the NamRA Communique Wagon January to March 2025 Vol. 18 Edition. This quarterly newsletter highlights major developments, activities and achievements from across the Authority during the last quarter of 2025.

Public Notice - Mandatory Submission of Pre-Clearance Documents at Katima Mulilo Border Post

Public Notice - Mandatory Submission of Pre-Clearance Documents at Katima Mulilo Border Post The Namibia Revenue Agency (NamRA) hereby informs all Clearing Agents operating at the Katima Mulilo Border Post that all goods declarations and supporting

Trustco Group Holdings Ltd vs NamRA court case findings

The Trustco Group of Companies (Trustco), being the Holding Company and 42 subsidiaries took the Namibia Revenue Agency (NamRA) to court on account of “two decisions” by NamRA, relating to the demand for payment of outstanding tax

Media Release | NamRA reaffirms commitment to revenue mobilization following tabling of the 2025/6 National Budget

NamRA reaffirms its commitment to revenue mobilization following the tabling of the 2025/26 National Budget. Through innovative solutions like e-invoicing and the successful Tax Amnesty Programme, we continue to strengthen tax compliance for national

NamRA Online Corner - BIPA Presentation

NamRA Online Corner - Business Registration and De-registration with Business and Intellectual Property Authority (BIPA) Presentation

NamRA launches first Tax Inspectors Without Borders (TIWB) Programme to strengthen tax audit capacity

NamRA Online Corner - Business Registration and De-registration with Business and Intellectual Property Authority (BIPA) Presentation

Public Notice | Immediate Measures for Bank Account Modification Requests

NamRA has implemented new security measures for bank account modification requests to enhance the integrity of the taxpayer register. Taxpayers must now present original identification documents and bank confirmation letters when requesting changes.

Time Release Study (TRS) Report: Trans-Kalahari Border Post March 2025

Namibia, with support from the Southern African Development Community (SADC) Secretariat, launched the Time Release Study (TRS) Report for the Trans-Kalahari Border Post today, 13 March 2025. Conducted from 15 - 25 January 2024, the study aimed to id

Time Release Study Report for Trans-Kalahari Border Post Highlights Shortcomings

Namibia, with support from the Southern African Development Community (SADC) Secretariat, launched the Time Release Study (TRS) Report for the Trans-Kalahari Border Post today, 13 March 2025. Conducted from 15 - 25 January 2024, the study aimed to id

NamRA Corner - Presentation: Customs Procedures On Importation Of Telecommunication Equipments Into Namibia

NamRA Corner - Presentation: Customs Procedures On Importation Of Telecommunication Equipments Into Namibia 5 March 2025

NamRA Comminuque Wagon- Newsletter (October- December 2024)

Newsletter October- December 2024 

Practice Note 1 - Treatment of Substance and Travel Allowance

TAX TREATMENT OF SUBSISTENCE AND TRAVEL ALLOWANCE This Practice Note serves to clarify the tax treatment of subsistence and travel allowance based on Schedule 2 and Section 14 of the Income Tax Act No 24 of 1981. THE LAW Schedule 2 of the Income T