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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 are Export Processing Zone Enterprises and Certificates?
What does NAMSAD mean?
What is a surety bond?
NamRA wishes to inform taxpayers of a returns duplication issue identified on ITAS. Please refrain from submitting duplicated returns as our technical team resolves the matter. Tax Good Standing and Tax Clearance remain unaffected for compliant taxpa
NamRA, ZRA, BoZ and BoN Stress Data Processes Automation
Public Notice - Office Operating Hours - 18 Dec 2025
NamRA ENGAGES SMALL-SCALE BUSINESS OPERATORS - NamRA engaged “Order With Me” traders on customs procedures, documentation, and compliance. Here are the key takeaways, in case you missed
Public Notice - Mandatory TIN on AsycudaWorld - 9 Dec 2025
NamRA - Newsletter (July - September 2025)
NamRA Commissioner Sam SHIVUTE, speaking at the Government Information Centre today, responded to a wide range of questions relating to compliance with revenue laws. Among these was a question on the challenges faced by small business operators, comm
NamRA Commissioner Sam SHIVUTE, speaking at the Government Information Centre today, responded to a wide range of questions relating to compliance with revenue laws. Among these was a question on the challenges faced by small business operators, comm