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
Part 1: Introductory Provisions.
Part 2: Namibia Revenue Agency.
Part 3: Board of Revenue Agency.
Part 4: Administration of Revenue Agency.
Part 6: Financial Provisions
Part 7: General Provisions.
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
Part I: Introductory Provisions.
Part II: Imposition of Value-Added Tax.
Part III: Provisions relating to Supplies.
Part IV: Provisions relating to Imports.
Part V: Registration.
Part VI: Calculation of Tax Payable.
Part VII: Tax period, returns and assessments.
Part VIII: Objections and appeals.
Part IX: Collection and Recovery.
Part X: Refund of tax and tax reflief.
Part XI: Representatives.
Part XII: Special Matters.
Part XIII: Records and investigation powers.
Part XIV: VAT Registration Number.
Part XV: Interest, Offences & Penalties.
Part XVI: Administration.
Part XVII: Forms and Notices.
Part XVIII: General Provisions.
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:
Definitions.
Imposition of transfer duty.
Payment of duty.
Penalty on late payment of duty.
Value of property on which duty payable.
Certain payments to be added to the consideration payable in respect of property.
Certain payments excluded from the consideration payable in respect to property.
Valuation of consideration payable by way of rent, royalty, share of profits or any other periodical payment, or otherwise than in cash.
Exemptions from duty.
Administration of Act.
Powers of Permanent Secretary.
Registration of the acquisition of property where duty not paid.
Permanent Secretary to recover amount of duty underpaid.
Declarations to be furnished to Permanent Secretary.
Records of cretain sales of property to be kept.
Disclosure of names of principals.
Penalties.
Appeals against decisions of Permanent Secretary.
Hearing by judge in chambers of disputes regarding exemptions from duty.
Refunds
Payment of duty in respect of acquisition of property registrable in terms of Registration of Dedded in Rehoboth Act, 1976.
Repeal of laws and savings.
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:
Part I: Introductory Provisions.
Part II: Imposition of Stamp Duties.
Part III: General provisions relating to stamping of instruments.
Part IV: Provisions relating to particular instruments.
Part V: Offences.
Part VI: General and miscellaneous provisions.
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:
Chapter I: Definitions.
Chapter II: Administration, General Duties & Powers of Commissioner and officers, and application of act.
Chapter III: Import, export & coastwise carriage of Goods.
Chapter IV: Customs & Excise warehouses: Storage and manufacturing of goods in customs & excise warehouses.
Chapter V: Clearance and Origin of Goods: Liability for and payment of duties.
Chapter VI: Anti-dumping, countervailing and safeguard duties.
Chapter VII: Amendment of Duties.
Chapter VIII: Licensing.
Chapter IX: Value.
Chapter X: Rebates, refunds and drawbacks of duty.
Chapter XI: Offences and penalties
Chapter XII: General
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:
Chapter 1: Introductory Provisions.
Chapter 2: Commissioner to administer the Act.
Chapter 3: Liability for export levy
Chapter 4: Export levy goods and rates of export levy.
Chapter 5: Value of export levy Goods.
Chapter 6: Customs Declaration
Chapter 7: Assessment and re-assessment.
Chapter 8: Payment of export levies, interest and penalties.
Chapter 9: Refunds.
Chapter 10: Objections.
Chapter 11: General provisions
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:
Chapter I: Administration.
Chapter II: The taxes
Chapter III: General Provisions
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:
Part I: Application and administration of this Act.
Part II: Petroleum Income Tax.
Part III: Additional profits tax.
Part IV: Returns, assessments, objections and appeals, payments and recovery of tax, representative taxpayer, refunds and other miscellaneous matters.
Part V: General Provisions
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
Publish 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
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
Continue Reading Board of Directors Chairperson Anna Nakale-KawanaDeputy Chairperson Stefan HugoMember Shirene BamptonMember Adv. Dennis KhamaMember Sam SHIVUTE
Executive Management 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 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
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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.
Publish Date: 19 March 2025
Publish Date: 13 March 2025