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: 18 January 2022

Request For Sealed Quotation

Procurement and installations of air conditioners at Rundu Regional Office- Domestic Taxes.


Publish Date: 14 January 2022

Request For A Sealed Quotation

Procurement of repair of ceiling and roof sealing at Rundu Regional Office- Domestic Taxes.


Publish Date: 12 January 2022

Request For Sealed Quotation

Request for procurement to assess, repair, and assembling of the baordroom table.


Publish Date: 10 January 2022

Quarter 3 Newsletter-The Communique Wagon

BUITEPOS: A sleepy village with potential drive of economic development East of the nation’s capital Windhoek, lies a small settlement of Buitepos in the Omaheke Region, situated along the national road B6 which is part of the Trans- Kalah


Publish Date: 20 December 2021

Request for Proposals

NamRA is inviting proposals for the rental, maintenance and management of the Queue Management System and the rental, provision and maintenance of the digital signage system for the NamRA Dedicated Service Centre for 12 months.


Publish Date: 8 December 2021

Notice To Bidders

Dear Prospective Bidders, Please be informed that the compulsory site inspection, which was scheduled for Thursday, 9 December 2021 @ 10h00 has been moved to Monday, 13 December 2021 @10h00.  


Publish Date: 7 December 2021

Request For Sealed Quotation

The Namibia Revenue Agency is a State Owned Enterprise (SOE) established in terms of Namibia Revenue Agency Act 12 of 2017 and came into operation on 7 April 2021.


Publish Date: 6 December 2021

Request For Proposal For Auditing Services

INFORMATION TO BIDDERS Bidding documents are obtainable from NamRA- Procurement Management Unit, Moltke Street, Inland Revenue Building, 5th Floor.


Publish Date: 24 November 2021

IT and Legal Adverts

Visions Consulting was commissioned as the official Recruitment Contractor / Administrator to capacitate the Namibia Revenue Agency (NAMRA) in collaboration with NAMRA leadership. NAMRA is the semi-autonomous State Revenue Agency established in terms


Publish Date: 11 November 2021

NamRA Management InThe Zambezi Region

The Namibia Revenue Agency (NamRA) Management, led by its Commissioner Sam SHIVUTE is in the Zambezi Region, with the primary objective of assessing the viability of the One Stop Border Post at the Katima Mulilo Border Post linking Namibia to Zambia.


Publish Date: 30 September 2021

Signing of Namibia's Multilateral Convention to Implement Tax Treaty Related Measures (MLI).

Namibia joined the Inclusive Framework on Base Erosion and Profit Shifting (BEPS) Project of the OECD/G20 in August 2019 and undertook to implement mechanisms/tools to strengthen domestic tax laws, curb tax evasion, tax avoidance, base erosi


Publish Date: 29 September 2021

Notice Of Change-Good Standing and Taxpayers Registration Certificates

As the public is aware, the Namibia Revenue Agency (NAMRA), commenced operations on 7 April 2021, absorbing the functions that were previously performed by the Ministry of Finance’s Inland Revenue Department and the Directorate of Customs a


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Board of Directors

Chairperson Anna Nakale-KawanaDeputy Chairperson Stefan HugoMember Shirene BamptonMember Adv. Dennis KhamaMember Francois Brand


Non Compliance

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


Vacancies

NamRA is the semi-autonomous State Revenue Agency established in terms of the Namibia Revenue Agency Act, 2017 (Act No.12 of 2017). The primary mandate of the Revenue Agency is to assess and collect taxes and duties on behalf of the State and adminis


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The Ministry of Finance has introduced an Integrated Tax Administration System (ITAS). The overall objectives of ITAS is to improve service delivery to taxpayers. The system provides many online benefits such as 24/7 real time access to a taxpayer t


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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.