Tax Amnesty

Tax Amnesty Programme

Welcome to the Namibia Revenue Agency

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

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


Frequently Asked Questions

What is a Cargo Manifest?

What is Gross Income?

What is Value-Added Tax?

What is ASYCUDA?

What is the Export Processing Zone (EPZ)?

Who is classified as a taxpayer representative?

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?

Latest Announcements

Publish Date: 7 March 2024

NamRA Tax Cafe - NamRA Mandate Towards a Great Cause

Abraham Lincoln said, “The best way to predict your future is to create it” As a revenue agency, NamRA is at a moment in history to shape the architecture of a good fiscal social contract in Namibia. This year is marked as the &a


Publish Date: 6 March 2024

Media Release - NamRA Provides Update on Mass Tax Refunds Exercise

The Namibia Revenue Agency herewith provides an update on the ongoing Mass Tax Refund exercise that commenced in December 2023, highlighting the positive strides made and the impact on taxpayers as captured below.


Publish Date: 31 January 2024

Public Notice - Renewal of Clearing Agent Licenses 2024

Clearing Agents who wish to apply for the renewal of Clearing Agent Licenses for the period 1 January to 31 December 2024 must renew their Clearing Agent Licenses on or before 29 February 2024 by completing the accompanying application form for renew


Publish Date: 25 January 2024

NamRA Communique Wagon - Vol 13

Here's our latest NamRA Communique Wagon - (October - December) Vol 13 edition 


Publish Date: 16 January 2024

Rules and Conditions for NamRA TALKS 2024

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. Here are the rules and conditions related to the NamRA Talks 2024 editio


Publish Date: 10 January 2024

Public Notice - Time Release Study undertaking at Trans-Kalahari Border Post

The Namibia Revenue Agency is pleased to announce the undertaking of the second Namibia Time Release Study (TRS) from 15 - 25 January 2024 at Trans Kalahari Border Post, Omaheke Region. The Time Release Study is a strategic and int


Publish Date: 8 January 2024

Public Notice - ITAS AND ASYCUDAWorld System Downtime

This memo serves to inform all of NamRA's internal and external stakeholders about upcoming system maintenance which (will affect the ITAS and ASYCUDAWorld systems) is scheduled for Saturday, 13th January 2024, from 06H00 to 23H00. We unders


Publish Date: 21 December 2023

Public Notice - NamRA warns against irregularities in transit procedures

The Namibia Revenue Agency (NamRA) expresses deep concern over recorded incidents of irregularities in transit procedures at checkpoints nationwide. We have noticed that transit vehicles destined for landlocked countries are deviating from correct pr


Publish Date: 13 December 2023

TVS officially launched by NamRA and BoN

In efforts to bolster the efficiency and transparency of trade processes in the country, the Bank of Namibia and the Namibia Revenue Agency today officially launched Namibia’s first Trade Verification System (TVS). This innovative system wi


Publish Date: 1 December 2023

Time Release Study Report

As part of its strategic pillar of enhancing trade facilitation, the Namibia Revenue Agency (NamRA), in collaborative efforts with key border agencies, including the Ministry of Home Affairs, Immigration, Safety and Security; Ministry of Agriculture,


Publish Date: 30 November 2023

Call for Enumerators

The National Technical Working Group (NTWG) in collaboration with the Southern Africa Development Community (SADC) Secretariat will be conducting a Time Release Study (TRS) at the Trans Kalahari Border Post. This study aims to measure the average rel


Publish Date: 29 November 2023

NamRA Online Corner - VAT presentation

NamRA Online Corner - VAT Presentation for 29 November 2023.