Africa · Tax guide
Namibia
Namibia taxes company profits at 30% and charges VAT at 15% once supplies pass N$500,000. Taxes are administered by the Namibia Revenue Agency (NamRA).
At a glance
- Corporate income tax
- 30%
- VAT
- 15%
- VAT registration
- N$500,000
- Withholding on payments abroad
- 10%
Non-mining companies
Standard rate
Annual taxable supplies
Services, interest, dividends
Corporate income tax
Non-mining companies pay 30%; mining and petroleum have their own rates. Provisional tax is paid twice a year, and the annual return is due within seven months of the year-end.
VAT
VAT is 15%. Registration is required once annual taxable supplies exceed N$500,000. Returns are usually filed every two months, by the 25th after the period, through the ITAS portal.
Payments abroad
Services, interest and dividends paid to non-residents carry 10% withholding, with a slightly lower rate on royalties, unless a treaty lowers it.
Key dates
- By the 25th, every two monthsVAT return
- Twice a yearProvisional tax
- Within seven months of the year-endAnnual income tax return
Figures and sources
4 figures- Corporate income tax rate (non-mining)30%Under professional review
- VAT rate15%Under professional review
- Annual taxable supplies above which VAT registration is requiredN$500,000Under professional review
- Withholding on services, interest and dividends to non-residents (9.9% on royalties)10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Namibia based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Namibia (a Namibian tax practitioner) before making compliance decisions.