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: 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


Publish Date: 13 May 2022

Media Release - Reaction to the destruction of counterfeit goods

Media Release - Reaction to the destruction of counterfeit goods


Publish Date: 28 April 2022

Quarter 4 Newsletter - The Communique Wagon

Leaping into the future.....


Publish Date: 21 April 2022

Manager: Excise Administration

Post Designation: Manager: Excise Administration Direct Supervisor: Senior Manager Technical Service and Excise Management Remuneration: As per Tier 3 remuneration guidelines by the Ministry of Public Enterprises. Job Purpose: To administer and contr


Publish Date: 12 April 2022

Re-Advertisement: Request For Sealed Quotation For Corporate Items

The Namibia Revenue Agency is a State-Owned Enterprise (SOE) established in terms of Namibia Revenue Agency Act 12 of 2017 and came into operation on 7 April 2021.


Publish Date: 11 April 2022

Vacancies: Human Capital, Executive Assistants and Senior Communications Officer

NamRA is the semi-autonomous State Revenue Agency established in terms of the Namibia Revenue Agency Act, 2017 (Act No.12 of 2017). The primary mandate of the Revenue Agency is to assess and collect taxes and duties on behalf of the State and adminis


Publish Date: 8 April 2022

Advert Extension for Procurement Manager

Visions Consulting was commissioned as the official Recruitment Contractor / Administrator to capacitate the Namibia Revenue Agency (NAMRA) in collaboration with NAMRA leadership. NAMRA is the semi-autonomous State Revenue Agency established in terms


Publish Date: 29 March 2022

Renewal Of Clearing Agent Licenses

Item No. 835.00 of Schedule 8 to the Customs and Excise Act, 1998 (Act No. 20 of 1998) states that a clearing agent license issued by the Commissioner under section 73(1) of the Customs and Excise Act, 1998 is valid for a period of twelve (12) months


Publish Date: 24 March 2022

Moratorium On The Payment Of Tax Refunds To Provisional Taxpayers

The Namibia Revenue Agency(NamRA), has detected a scam related to tax refund claims submitted by individual provisional taxpayers. The fraud investigation has commenced and significant progress and discoveries have been made.


Publish Date: 14 February 2022

Pre-Clearance Of Goods At Major Border Posts

Article 7.1 of the World Trade Organisation (WTO) Trade Facilitation Agreement (TFA) requires Members to adopt or maintain procedures allowing for the submission of import documentation and other required information, including manifest, to begin pro


Continue Reading

Board of Directors

Chairperson Anna Nakale-KawanaDeputy Chairperson Stefan HugoMember Shirene BamptonMember Adv. Dennis KhamaMember Sam SHIVUTE


Executive Management

Commissioner Sam SHIVUTEChief Legal Officer Nadine du PreezHead of Domestic Taxes Idi ItopeChief Information Officer Melanie TjijendaChief Strategic Communications, Stakeholder Engagements, Taxpayer Education and International Relations Steven Yaruke


Non Compliance

Non-Compliance is the failure or refusal to act in accordance with a law, regulation, or terms of a contract. In this regard, it is the failure or refusal to comply with the tax laws of Namibia. Non-compliance with tax laws includes a range of activ


Vacancies

NamRA is the semi-autonomous State Revenue Agency established in terms of the Namibia Revenue Agency Act, 2017 (Act No.12 of 2017). The primary mandate of the Revenue Agency is to assess and collect taxes and duties on behalf of the State and adminis


Procurement

BIDDING INVITATION - PROCUREMENT OF REFRESHMENTS FOR THE NAMIBIA REVENUE AGENCY: KATIMA MULILO,OSHAKATI,OTJIWARONGO,RUNDU,KEETMASHOOP & WALVIS BAY G/RFQ/NAMRA/01-19/2022 BIDDING INVITATION-PROCUREMENT OF STATIONARIES FOR THE OFFICE


Privacy Policy

This page aims to inform you of our policies regarding the collection, use and disclosure of Personal Data when you use our Service and the choices you have associated with that data. The Namibia Revenue Agency (NamRA) (“us”, &am


Terms and Conditions

The rules as well as the terms and conditions hereunder are binding and enforceable against all persons that access the NamRA website or any part thereof. If you do not agree to the rules and these terms and conditions, you must leave this website n


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.