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: 27 March 2025

Media Release | NamRA reaffirms commitment to revenue mobilization following tabling of the 2025/6 National Budget

NamRA 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


Publish Date: 19 March 2025

NamRA Online Corner - BIPA Presentation

NamRA Online Corner - Business Registration and De-registration with Business and Intellectual Property Authority (BIPA) Presentation


NamRA launches first Tax Inspectors Without Borders (TIWB) Programme to strengthen tax audit capacityPublish Date: 19 March 2025

NamRA launches first Tax Inspectors Without Borders (TIWB) Programme to strengthen tax audit capacity

NamRA Online Corner - Business Registration and De-registration with Business and Intellectual Property Authority (BIPA) Presentation


Publish Date: 17 March 2025

Public Notice | Immediate Measures for Bank Account Modification Requests

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.


Publish Date: 13 March 2025

Time Release Study (TRS) Report: Trans-Kalahari Border Post March 2025

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


Time Release Study Report for Trans-Kalahari Border Post Highlights Shortcomings Publish Date: 13 March 2025

Time Release Study Report for Trans-Kalahari Border Post Highlights Shortcomings

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


Publish Date: 5 March 2025

NamRA Corner - Presentation: Customs Procedures On Importation Of Telecommunication Equipments Into Namibia

NamRA Corner - Presentation: Customs Procedures On Importation Of Telecommunication Equipments Into Namibia 5 March 2025


Publish Date: 26 February 2025

NamRA Comminuque Wagon- Newsletter (October- December 2024)

Newsletter October- December 2024 


Publish Date: 12 December 2024

Practice Note 1 - Treatment of Substance and Travel Allowance

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


Publish Date: 9 December 2024

Rules and Conditions for NamRA TALKS 2025

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


Publish Date: 4 December 2024

NamRA Online Corner Presentation - 4 December 2024

NamRA Online Corner Presentation - 4 December 2024


Publish Date: 21 November 2024

NamRA Warns Against Use of Fake Tax Good Standing Certificates

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


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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: Domestic Taxes Mahnaem HaidulaChief 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.