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 are Export Processing Zone Enterprises and Certificates?

What does NAMSAD mean?

What is a surety bond?

NamRA Communique Wagon - Newsletter (July - September 2025)

NamRA - Newsletter (July - September 2025)

NamRA Values Small Business Operators

NamRA Commissioner Sam SHIVUTE, speaking at the Government Information Centre today, responded to a wide range of questions relating to compliance with revenue laws. Among these was a question on the challenges faced by small business operators, comm

NamRA Hosts Integrated Annual Report Training

NamRA Commissioner Sam SHIVUTE, speaking at the Government Information Centre today, responded to a wide range of questions relating to compliance with revenue laws. Among these was a question on the challenges faced by small business operators, comm

NamRA Accredits Three More Traders Under AEO Programme

NamRA Commissioner Sam SHIVUTE, speaking at the Government Information Centre today, responded to a wide range of questions relating to compliance with revenue laws. Among these was a question on the challenges faced by small business operators, comm

MRA Looks to NamRA for Strategic Insights

NamRA Commissioner Sam SHIVUTE, speaking at the Government Information Centre today, responded to a wide range of questions relating to compliance with revenue laws. Among these was a question on the challenges faced by small business operators, comm

Extension for Submission of Returns in line with Section 21 of the Income Tax Act

The Namibia Revenue Agency (NamRA) hereby informs all taxpayers affected by the implementation of section 21 of the Income Tax Act, 1981 (Act No. 24 of 1981), that the submission of returns has been extended to 31 October 2025. The recently amended

NamRA Communiqué Wagon - Newsletter (April - June 2025)

Welcome to the latest issue of the NamRA Communique Wagon Aprilto June 2025 Vol. 19 Edition. This quarterly newsletter highlights major developments, activities and achievements from across the Authority during the first quarter of

NamRA Customs and Excise Staff Earn International Freight Forwarding Diplomas

Welcome to the latest issue of the NamRA Communique Wagon Aprilto June 2025 Vol. 19 Edition. This quarterly newsletter highlights major developments, activities and achievements from across the Authority during the first quarter of

Commissioner SHIVUTE Calls for Bold Leadership and Collaboration

Welcome to the latest issue of the NamRA Communique Wagon Aprilto June 2025 Vol. 19 Edition. This quarterly newsletter highlights major developments, activities and achievements from across the Authority during the first quarter of

NamRA enhances audit skills through IMF supported training

Welcome to the latest issue of the NamRA Communique Wagon Aprilto June 2025 Vol. 19 Edition. This quarterly newsletter highlights major developments, activities and achievements from across the Authority during the first quarter of

Update | NamRA Whistleblower Hotline Q1 FY2025/6

The Whistleblower Hotline remains a key tool in promoting integrity and public trust. During this period. we received several tipoffs across different reporting channels showing growing public confidence in reporting misconduct. We encourage the pub

NamRA Takes Services to Ondangwa

The Whistleblower Hotline remains a key tool in promoting integrity and public trust. During this period. we received several tipoffs across different reporting channels showing growing public confidence in reporting misconduct. We encourage the pub