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: 14 March 2023

Dormant Entries - Public Notice 08 Mar 2023

Dormant Entries - Public Notice 08 Mar 2023


Publish Date: 13 March 2023

Namibia Revenue Agency and Bank of Namibia to Introduce Trade Verification System 13 March 2023

Namibia Revenue Agency and Bank of Namibia to Introduce Trade Verification System 13 March 2023


Publish Date: 16 February 2023

NamRA warns against trade-based money laundering 16 Feb 23

NamRA warns against trade-based money laundering 16 Feb 23


Publish Date: 9 February 2023

Public Notice - Procedures for Imported InTransit Second Hand Motor Vehicles

Public Notice - Procedures for Imported InTransit Second Hand Motor Vehicles


Publish Date: 7 February 2023

Public Notice Directive on Temporary Import Permit TIP

Public Notice Directive on Temporary Import Permit TIP


Publish Date: 31 January 2023

NamRA Communique Wagon - January 2023

NamRA Communique Wagon - January 2023


Publish Date: 18 January 2023

Update on the Fraudulent Refund Scam

Update on the Fraudulent Refund Scam


Publish Date: 18 January 2023

Public Notice - NamRA Tax Collection via Third-Party Agents

Public Notice - NamRA Tax Collection via Third-Party Agents


Publish Date: 18 January 2023

NamRA Talks Advert

NamRA Talks Advert


Publish Date: 18 January 2023

NamRA Tax Cafe Edition - Entertainment

NamRA Tax Cafe Edition - Entertainment


Publish Date: 27 December 2022

Taxpayer Appreciation Day

Taxpayer Appreciation Day


Publish Date: 14 December 2022

Interim Arrangement for Tax Certificates of Good Standing

Interim Arrangement for Tax Certificates of Good Standing


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


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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


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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.