Administering Legislations

The tax laws, outlined below, are from the commencements of Namibia Revenue Agency Act administered by NamRA.

Namibia Revenue Agency Act 12 of 2017

To establish the Namibia Revenue Agency and to provide for its powers, functions and management; and to provide for incidental matters.

Arrangement of Sections

Namibia Revenue Agency Act 12 of 2017

Value Added Tax Act 10 of 2000

To provide for the imposition and collection of value-added tax and to provide for matters incidental thereto.

Arrangement of Sections

Value Added Tax Act 10 of 2000

Transfer Duty Act 14 of 1993

To consolidate and amend the laws relating to transfer duty.

Arrangement of Sections:

  1. Definitions.
  2. Imposition of transfer duty.
  3. Payment of duty.
  4. Penalty on late payment of duty.
  5. Value of property on which duty payable.
  6. Certain payments to be added to the consideration payable in respect of property.
  7. Certain payments excluded from the consideration payable in respect to property.
  8. Valuation of consideration payable by way of rent, royalty, share of profits or any other periodical payment, or otherwise than in cash.
  9. Exemptions from duty.
  10. Administration of Act.
  11. Powers of Permanent Secretary.
  12. Registration of the acquisition of property where duty not paid.
  13. Permanent Secretary to recover amount of duty underpaid.
  14. Declarations to be furnished to Permanent Secretary.
  15. Records of cretain sales of property to be kept.
  16. Disclosure of names of principals.
  17. Penalties.
  18. Appeals against decisions of Permanent Secretary.
  19. Hearing by judge in chambers of disputes regarding exemptions from duty.
  20. Refunds
  21. Payment of duty in respect of acquisition of property registrable in terms of Registration of Dedded in Rehoboth Act, 1976.
  22. Repeal of laws and savings.
  23. Short title and commencement.
Transfer Duty Act 14 of 1993

Stamp Duties Act 15 of 1993

To consolidate and adjust the law relating to stamp duties.

Arrangement of Sections:

Stamp Duties Act 15 of 1993

Customs and Excise Act 20 of 1998

To provide for the levying, imposition, payment and collection of customs and excise duties, of a surcharge and of a fuel levy; to prohibit and control the import, export or manufacture of certain goods; and to provide for matters incidental thereto.

Arrangement of Sections:

Customs and Excise Act 20 of 1998

Export Levy Act 2 of 2016

To provide for the imposition of an export levy on certain goods, so as to improve Namibia’s value share in its resource base, to encourage further processing or beneficiation of or value addition to such goods, to support national or regional industrial development, to promote the development of regional value chains and to meet revenue needs; and to provide for incidental matters.

Arrangement of Sections:

Export Levy Act 2 of 2016

Income Tax Act 24 of 1981

To consolidate and amend the law relating to the taxation of income; and to provide for incidental matters.

Arrangement of Sections:

Income Tax Act 24 of 1981

Petroleum (Taxation) Act 3 of 1991

To provide for the levying and collection of a petroleum income tax and an additional profits tax in respect of certain income received by or accrued to or in favour of persons in connection with exploration operations, development operations or production operations carried out in Namibia in relation to petroleum; and to provide for matters incidental thereto.

Arrangement of Sections:

Petroleum (Taxation) Act 3 of 1991

Latest Announcements

Publish Date: 15 November 2022

Public Notice Launch of SADC Electronic Certificate of Origin E-COO

Public Notice Launch of SADC Electronic Certificate of Origin E-COO


Publish Date: 9 November 2022

NamRA Tax Café edition - Gaining Momentum is the Tax Tribunal: A Journey To Success

NamRA Tax Café edition - Gaining Momentum is the Tax Tribunal: A Journey To Success


Publish Date: 1 November 2022

Public Notice - UCR Implementation

Public Notice - UCR Implementation


Publish Date: 7 October 2022

NamRA Communique Wagon July-September 2022

NamRA Communique Wagon July-September 2022


Publish Date: 19 September 2022

Warning Against Phishing Emails - ITAS

Warning Against Phishing Emails - ITAS


Publish Date: 15 September 2022

Network Shutdown 17 September 2022

TEMPORARY ITAS SYSTEM DOWNTIME (16-17 SEPTEMBER  2022)


Publish Date: 10 August 2022

Communique Wagon Volume 7


Publish Date: 10 August 2022

NamRA Communique Wagon- Vol.7

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


Publish Date: 4 August 2022

Rulings of the Tax Tribunal, July 2022

Rulings of the Tax Tribunal, July 2022


Publish Date: 1 July 2022

Media Release-Lifting The Moratorium On The Payment Of Tax Refunds-Provisional Taxpayers

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.


Publish Date: 10 June 2022

Notice to all Employers

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.


Publish Date: 27 May 2022

Modified Electronic Filing Tax Relief Programme

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


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About Us

The Namibia Revenue Agency Act, Act 12 of 2017 was gazette on 12 December 2017. The Namibia Revenue Agency Act provides for the establishment of the Namibia Revenue Agency (NamRA) and the powers, functions and management of NamRA.