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
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?
What is the Export Processing Zone (EPZ)?
What is the Inspection Act?
Who is classified as a taxpayer representative?
What does re-importation in the same state mean?
What is the ATA Carnet?
What are Export Processing Zone Enterprises and Certificates?
What is a surety bond?
What does NAMSAD mean?
Public Notice Launch of SADC Electronic Certificate of Origin E-COO
NamRA Tax Café edition - Gaining Momentum is the Tax Tribunal: A Journey To Success
Public Notice - UCR Implementation
NamRA Communique Wagon July-September 2022
Warning Against Phishing Emails - ITAS
TEMPORARY ITAS SYSTEM DOWNTIME (16-17 SEPTEMBER 2022)
Well, half of 2022 is already gone, at some pace one might add. Apparently, that is what happens when we are busy or having fun. At NamRA, it has been a fair combination of both as the 2022/23 financial year (FY2022/23)got underway on a rather high n
Rulings of the Tax Tribunal, July 2022
On 24 March 2022, the Namibia Revenue Agency (NamRA) imposed a moratorium on the payment of tax refunds of provisional taxpayers, following the detection of a scam related to the payment of refunds in this regard.
In terms of Schedule 2 (14) (2) to the Income Tax Act 1981 ( Act No. 24 of 1981), all Employers must submit a declaration in a prescribed form monthly when making a payment of tax deducted from the remuneration paid to Employees.
The Namibia Revenue Agency (NamRA) hereby announces that the Modified Electronic Filing Tax Relief Programme (the Programme), as indicated by the Minister of Finance Honourable Ipumbu Shiimi during his 2022/2023 National Budget address in February 20