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 does NAMSAD mean?

What are Export Processing Zone Enterprises and Certificates?

What is a surety bond?

NamRA Online Corner - BIPA Presentation

NamRA Online Corner - Business Registration and De-registration with Business and Intellectual Property Authority (BIPA) Presentation

NamRA launches first Tax Inspectors Without Borders (TIWB) Programme to strengthen tax audit capacity

NamRA Online Corner - Business Registration and De-registration with Business and Intellectual Property Authority (BIPA) Presentation

Public Notice | Immediate Measures for Bank Account Modification Requests

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.

Time Release Study (TRS) Report: Trans-Kalahari Border Post March 2025

Namibia, with support from the Southern African Development Community (SADC) Secretariat, launched the Time Release Study (TRS) Report for the Trans-Kalahari Border Post today, 13 March 2025. Conducted from 15 - 25 January 2024, the study aimed to id

Time Release Study Report for Trans-Kalahari Border Post Highlights Shortcomings

Namibia, with support from the Southern African Development Community (SADC) Secretariat, launched the Time Release Study (TRS) Report for the Trans-Kalahari Border Post today, 13 March 2025. Conducted from 15 - 25 January 2024, the study aimed to id

NamRA Corner - Presentation: Customs Procedures On Importation Of Telecommunication Equipments Into Namibia

NamRA Corner - Presentation: Customs Procedures On Importation Of Telecommunication Equipments Into Namibia 5 March 2025

NamRA Comminuque Wagon- Newsletter (October- December 2024)

Newsletter October- December 2024 

Practice Note 1 - Treatment of Substance and Travel Allowance

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

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

NamRA Online Corner Presentation - 4 December 2024

NamRA Warns Against Use of Fake Tax Good Standing Certificates

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 20 Novemebr 2024 - Tax On The Sale Or Transfer Of Mineral and Petroleum Licenses and Related Companies Shares PPT

NamRA Online Corner - Tax On The Sale Or Transfer Of Mineral and Petroleum Licenses and Related Companies Shares