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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
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
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 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
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 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?
Administering government revenue from the extraction of non-renewable natural resources presents special difficulties but with the right skills and strategy, maximum gains can be generated. It’s crucial to build strong capacity, to optimize
Joint Communiqué on the occasion of the Joint Steering Committee Meeting on the establishment of a One Stop Border Post at Katima Mulilo Border Post, held from 4 - 5 June 2025 in Livingstone, Republic of Zambia NamRA Commissioner Sam SHIV
Joint Communiqué on the occasion of the Joint Steering Committee Meeting on the establishment of a One Stop Border Post at Katima Mulilo Border Post, held from 4 - 5 June 2025 in Livingstone, Republic of Zambia NamRA Commissioner Sam SHIV
The Namibia Revenue Agency (NamRA) invites Clearing Agents, Customs and Excise Warehouse Operators, Transit Operators, Temporary Imports Operators and Credit Facility Operators to an information sharing session on the new Customs Bond Management Poli
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 The Namibia Revenue Agency (NamRA) hereby informs all Clearing Agents operating at the Katima Mulilo Border Post that all goods declarations and supporting
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
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 - Business Registration and De-registration with Business and Intellectual Property Authority (BIPA) Presentation
NamRA Online Corner - Business Registration and De-registration with Business and Intellectual Property Authority (BIPA) Presentation
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.