The Namibia Revenue Agency (NamRA) is the nation’s tax collecting authority.

Established in terms of the Namibia Revenue Agency Act 12 of 2017 as an autonomous agency, we are responsible for administering the Namibian tax law and customs and excise services. Our outcomes are:

• Assess and collect taxes and duties
• Receive and record all State revenue
• Increased Customs and Excise compliance
• Increased Tax compliance
• Levy penalties and interest on overdue accounts
• Improve service delivery to taxpayers
• Increase public trust and credibility

Tax Residency Certificate

The Tax Residency Certificate (TRC) is a formal document issued by the Namibia Revenue Agency (NamRA) to taxpayers (natural and juristic) certifying their tax residency in Namibia. 

The TRC is generally required for the avoidance of double  of the same income in another country with which Namibia has a Double Taxation Agreement (DTA). Residence is determined in accordance with the relevant article in the applicable DTA.

In the case where a TRC is required for purposes other than the avoidance of double, NamRA will issue a genetic TRC attesting to the taxpayer’s tax residency in Namibia. 

Individual Tax

In Namibia all individuals are treated the same for tax purposes, regardless of their martial status, gender and age. Trusts, deceased and insolvent estates are also taxed on the same basis as individuals.

Individuals subject to tax include, but are not limited to:

• Individuals who earn a salary
• Pensioners who earn pension income
• Individuals who earn an income from farming activities
• Individuals who earn an income from business activities
• Individuals who earn a salary/pension plus extra income larger than N$50,000
• Individuals who earn a salary but no PAYE is deducted by the employer
• Any foreign individual working for an Embassy in Namibia.

Business Tax

Business Income Tax is a tax collected from companies.

The tax amount is based on the net income obtain while exercising their business activity, normally during one business year.

Namibia operates on a source-based tax system, meaning the income from a source within Namibia or deemed to be within Namibia will be subject  tax in Namibia, unless a specific exemption is available.

In the event that Namibia has entered into a double tax agreement (DTA) with the country where the foreign company resides, such entity will only be taxable in Namibia if it has established a permanent establishment (PE) in Namibia. 

Namibia has entered into DTAs with the following countries:

• Botswana
• France
• Germany
• India
• Malaysia
• Mauritius
• Romania
• Russian Federation
• South Africa
• Sweden
• United Kingdom

Investor 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 for introducing money into Namibia and repatriating funds.

Exchange Control Considerations

All remittances of dividends, interests, royalties, etc. to countries outside the Rand Common Monetary Area (CMA) are subject to exchange control regulations in Namibia. The CMS comprises Namibia, South Africa, Lesotho and Swaziland. 

Namibia’s immigration requirements

Any person entering Namibia to either stay here or work here or conduct some form of business in Namibia is required to have a valid employment permit or visa. 

Customs & Excise

Customs and Excise is mandated to promote the security and facilitation of international trade, transport and people, including simplification of Customs laws and harmonisation of Customs procedures, and to optimize revenue collection and the compilation of accurate trade statistics.

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Operating Hours:
Monday - Friday 08:00 - 17:00
Saturday - Sunday Closed