Transfer Pricing

Transfer pricing refers to the setting, analysis, documentation and adjustment of cross border charges between related parties for goods, services, or use of property (including intangible property).

It should be noted that Transfer Pricing is a highly specialised field of taxation.

This information shared aims to provide a brief overview of the situation in Namibia, it should not be considered as a complete guide to Transfer Pricing.

Transfer pricing legislation is essentially aimed at ensuring that cross-border transactions between companies operating in a multinational group are fairly prices and that profits are not stripped from Namibia and taxed in lower tax jurisdictions.

International Transactions

An "international transaction" is a transaction for the supply of goods entered into between:

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

Frequently Asked Questions

What is Gross Income?

Who is classified as a taxpayer representative?

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Investors Info Pack

Foreign investors looking at setting up business in Namibia need to consider several factors. Factors which include, but are not limited to, inter alia the Namibian Tax System, immigration requirements for individuals, exchange control regulations f