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

VAT Practice Notes as per the VAT Act No 10 of 2000 as amended

VAT Practice Notes

VAT Practice Notes as per the VAT Act No 10 of 2000 as amended

Income Tax Practice Notes as per the Income Tax Act No 24 of 1981 as amended

Income Tax Practice Notes

Income Tax Practice Notes as per the Income Tax Act No 24 of 1981 as amended

Latest Announcements

Publish Date: 16 May 2024

Media Release | Namibia hosts World Customs Organization East and Southern Africa Regional Meetings

Namibia, through the Namibia Revenue Agency (NamRA), is proud to announce its hosting of the 39th  Regional Steering Group (RSG) Meeting, to be followed by 30th  Governing Council (GC) Meeting of the World Customs Organization East


Publish Date: 15 May 2024

NamRA Communique Wagon - Vol 14

Here's our latest NamRA Communique Wagon - Vol 14 (January - April)


Publish Date: 7 March 2024

NamRA Tax Cafe - NamRA Mandate Towards a Great Cause

Abraham Lincoln said, “The best way to predict your future is to create it” As a revenue agency, NamRA is at a moment in history to shape the architecture of a good fiscal social contract in Namibia. This year is marked as the &a


Publish Date: 6 March 2024

Media Release - NamRA Provides Update on Mass Tax Refunds Exercise

The Namibia Revenue Agency herewith provides an update on the ongoing Mass Tax Refund exercise that commenced in December 2023, highlighting the positive strides made and the impact on taxpayers as captured below.


Publish Date: 31 January 2024

Public Notice - Renewal of Clearing Agent Licenses 2024

Clearing Agents who wish to apply for the renewal of Clearing Agent Licenses for the period 1 January to 31 December 2024 must renew their Clearing Agent Licenses on or before 29 February 2024 by completing the accompanying application form for renew


Publish Date: 25 January 2024

NamRA Communique Wagon - Vol 13

Here's our latest NamRA Communique Wagon - (October - December) Vol 13 edition 


Publish Date: 16 January 2024

Rules and Conditions for NamRA TALKS 2024

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. Here are the rules and conditions related to the NamRA Talks 2024 editio


Publish Date: 10 January 2024

Public Notice - Time Release Study undertaking at Trans-Kalahari Border Post

The Namibia Revenue Agency is pleased to announce the undertaking of the second Namibia Time Release Study (TRS) from 15 - 25 January 2024 at Trans Kalahari Border Post, Omaheke Region. The Time Release Study is a strategic and int


Publish Date: 8 January 2024

Public Notice - ITAS AND ASYCUDAWorld System Downtime

This memo serves to inform all of NamRA's internal and external stakeholders about upcoming system maintenance which (will affect the ITAS and ASYCUDAWorld systems) is scheduled for Saturday, 13th January 2024, from 06H00 to 23H00. We unders


Publish Date: 21 December 2023

Public Notice - NamRA warns against irregularities in transit procedures

The Namibia Revenue Agency (NamRA) expresses deep concern over recorded incidents of irregularities in transit procedures at checkpoints nationwide. We have noticed that transit vehicles destined for landlocked countries are deviating from correct pr


Publish Date: 13 December 2023

TVS officially launched by NamRA and BoN

In efforts to bolster the efficiency and transparency of trade processes in the country, the Bank of Namibia and the Namibia Revenue Agency today officially launched Namibia’s first Trade Verification System (TVS). This innovative system wi


Publish Date: 1 December 2023

Time Release Study Report

As part of its strategic pillar of enhancing trade facilitation, the Namibia Revenue Agency (NamRA), in collaborative efforts with key border agencies, including the Ministry of Home Affairs, Immigration, Safety and Security; Ministry of Agriculture,


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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 and Support Engagements Steven Yarukeekuro Ndorokaze


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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.