The tax laws, outlined below, are from the commencements of Namibia Revenue Agency Act administered by NamRA.
To establish the Namibia Revenue Agency and to provide for its powers, functions and management; and to provide for incidental matters.
Arrangement of Sections
To provide for the imposition and collection of value-added tax and to provide for matters incidental thereto.
Arrangement of Sections
To consolidate and amend the laws relating to transfer duty.
Arrangement of Sections:
To consolidate and adjust the law relating to stamp duties.
Arrangement of Sections:
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:
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:
To consolidate and amend the law relating to the taxation of income; and to provide for incidental matters.
Arrangement of Sections:
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:
VAT Practice Notes
VAT Practice Notes as per the VAT Act No 10 of 2000 as amendedIncome Tax Practice Notes
Income Tax Practice Notes as per the Income Tax Act No 24 of 1981 as amendedNamRA reaffirms its commitment to revenue mobilization following the tabling of the 2025/26 National Budget. Through innovative solutions like e-invoicing and the successful Tax Amnesty Programme, we continue to strengthen tax compliance for national
NamRA Online Corner - Business Registration and De-registration with Business and Intellectual Property Authority (BIPA) Presentation
NamRA Online Corner - Business Registration and De-registration with Business and Intellectual Property Authority (BIPA) Presentation
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.
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
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 5 March 2025
Newsletter October- December 2024
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 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
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
Chairperson Anna Nakale-KawanaDeputy Chairperson Stefan HugoMember Shirene BamptonMember Adv. Dennis KhamaMember Sam SHIVUTE
Commissioner Sam SHIVUTEChief Legal Officer Nadine du PreezHead: Domestic Taxes Mahnaem HaidulaChief Information Officer Melanie TjijendaChief Strategic Communications and Support Engagements Steven Yarukeekuro Ndorokaze
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
DOWNLOAD BIDDING DOCUMENTS Bid Invitation - Supply, Delivery, Installation, Servicing and Repair of Air Conditioners and Water Coolers for NamRA Domestic Taxes Office, Keetmanshoop Bid Invitation - Procurement of ARUBA Central Foundation Lic
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
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
Bilateral Agreements: Namibia-Botswana DTAA Namibia-France DTAA
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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.