I am a provisional Taxpayer

Any person earning taxable income in excess of N$ 50,000 per annum that is not received in the form of remuneration is required to register as a provisional taxpayer.

Any directors of a private company (including members of close corporations) are also required to register as provisional taxpayers.

Who should register as a Provisional Taxpayer?

  1.  Any taxpayer who is registered as a farmer; and
  2. Any individual who earns income that is not remuneration.

An individual who meets the above two requirements should apply for registration as a provisional taxpayer with Inland Revenue Department.

All individuals registered as provisional taxpayers are required to submit two provisional tax returns with payments in a year.

First one by 30 August and pay half the annual estimate; and
Second one not later than 28 February and pay the total tax due.

Filing Requirements

All Companies and Close Corporations are required to submit two provisional tax returns with payments in a year.

  1. First one within six months of the beginning of the financial year and pay half of the annual estimate; and
  2. Second one not later than the last day of the financial year and pay the total tax due.


Related Tax Types

Income Tax

Namibia has adopted a Self-Assessment System. Under this system all taxpayers are required to compute their taxable income and file tax returns by the due date on an annual basis. Income received from selling farm animals and game, leasing land for g

Employee Tax

An employer is any person who pays an amount by way of remuneration to an employee. Each person who becomes an employer is required to apply to Inland Revenue Department for registration as an employer within 14 days of becoming an employer. An empl

Value Added Tax (VAT)

VAT is levied at the standard rate of 15% on the supply of most goods and services and on the importation of goods. It is mandatory for a person who carries on a business with an annual taxable turnover above N$500,000 to apply for VAT registration.

Withholding Tax

The Withholding of Tax is a tax charged on interest paid by any person to or for the benefit of a foreign person (which includes individuals, companies, etc) from a source within Namibia. The foreign person is responsible for the tax, but it must be

Frequently Asked Questions

What is Gross Income?

What is Value-Added Tax?

Who is classified as a taxpayer representative?

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I earn a monthly salary

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General Tax Information

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Individual Tax

In Namibia all individuals are treated the same for tax purposes, regardless of their marital status, gender and age. Trusts, deceased and insolvent estates are also taxed on the same basis as individuals. Individuals subject to tax include, but ar