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: 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,


Publish Date: 30 November 2023

Call for Enumerators

The National Technical Working Group (NTWG) in collaboration with the Southern Africa Development Community (SADC) Secretariat will be conducting a Time Release Study (TRS) at the Trans Kalahari Border Post. This study aims to measure the average rel


Publish Date: 29 November 2023

NamRA Online Corner - VAT presentation

NamRA Online Corner - VAT Presentation for 29 November 2023. 


Publish Date: 15 November 2023

NamRA Online Corner: Handling of Imported Goods at Airports Processes & Procedures

NamRA Online Corner: Handling of Imported Goods at Airports Processes & Procedures


Publish Date: 8 November 2023

NamRA Communique Wagon - November 2023

NamRA Communique Wagon - Vol 12


Publish Date: 7 November 2023

Public Notice- ITAS and AsycudaWorld Downtime

Temporary Downtime: Integrated Tax Administration System and AsycudaWorld During this maintenance period, we will be conducting essential updates and improvements to ensure the reliability and performance of ITAS and AsycudaWorld. Unfortunately, th


Publish Date: 6 November 2023

NamRA in Brief - NamRA recognised for its Outstanding Work at African Tax Administration Forum


Publish Date: 1 November 2023

NamRA Online Corner: Registration and Licensing of Clearing Agents, Warehouses, Transit & Temporary Import Bonds

NamRA Online Corner: Registration and Licensing of Clearing Agents, Warehouses, Transit & Temporary Import Bonds


Publish Date: 1 November 2023

Public Notice - Submission of Appeals and Objections

Public Notice - Submission of Appeals and Objections


Publish Date: 31 October 2023

Media Release - NamRA and Bank of Namibia activate Trade Verification System

Namibia Revenue Agency and the Bank of Namibia have jointly introduced a transformative digital initiative set to redefine trade operations within Namibia. The much-anticipated Trade Verification System (TVS) is scheduled to be officially unveiled on


Publish Date: 30 October 2023

Public Notice - ASYCUDAWorld System changes relating to implementation of the Trade Verification System

Please note, following the implementation of TVS, NamRA has made several changes to the ASYCUDAWorld System.


Publish Date: 27 October 2023

Public Notice - Special clearing desk at the Hosea Kutako International Airport

Special clearing desk at the Hosea Kutako International Airport Namibia Revenue Agency (NamRA) is committed to providing efficient and timely services to our esteemed taxpayers.To expedite the clearing process on e-commerce goods (imports by small t


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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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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.