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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?
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
Rules and Conditions for NamRA TALKS 2025 NamRA Talks is an opportunity to participate in a public competition for all those who want to have their views on customs and tax related matters heard by submitting write-ups
NamRA Online Corner Presentation - 4 December 2024
The Namibia Revenue Agency (NamRA) alerts the public and all taxpayers to the increased circulation of counterfeit Tax Good Standing Certificates, which have been submitted in various processes requiring proof of good tax standing, including public p
NamRA Online Corner - Tax On The Sale Or Transfer Of Mineral and Petroleum Licenses and Related Companies Shares
This is the Namibia Revenue Agency’s revised Strategic Plan for the years 2021 – 2026. Our commitment to effective tax administration and revenue collection remains unwavering as we embark on this journey towards operational excel
Here's the lastest edition of the NamRA Comminuque Wagon - Newsletter (July - September 2024) Vol.16
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
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
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
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
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.