Last Updated on November 27, 2023 by Elidge Staff
Table of Contents
NAMRA General Tax Information
In this post, I am going to provide you with NAMRA general tax information that can help you know when you are supposed to file for your taxes and how much you should pay. The Namibian tax system is based on a source principle and the deemed source principle. Under these principles, all income earned or deemed to have been earned within the borders of Namibia is subject to taxation.
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. Individual taxpayers are categorized into three groups each submitting a different color tax return. There are brown, blue and yellow forms and green ones for Companies & Close Corporations.
Value Added Tax
Namibia has a Value Added Tax System, with the standard rate of 15% levied on most of the taxable activities. It is mandatory for a person who carries on a business with an annual taxable turnover of above N$500,000 to apply for VAT registration. VAT is levied on every taxable supply by a registered person. Some transactions are taxed at a rate of 15% or 0% while other transactions are exempt from VAT.
How much tax is deducted from salary in Namibia?
| TAXABLE AMOUNT (N$) | RATE OF TAX |
| Not above 50 000 | No tax payable |
| Above 50 000 But not above 100 000 | 18% of amount above 50 000 |
| Above 100 000 But not above 300 000 | 9 000 plus 25% of amount above 100 000 |
| Above 300 000 But not above 500 000 | 59 000 plus 28% of amount above 300 000 |
| Above 500 000 But not above 800 000 | 115 000 plus 30% of amount above 500 000 |
| Above 800 000 But not above 1 500 000 | 205 000 plus 32% of amount above 800 000 |
| Above 1 500 000 | 429 000 plus 37% of amount above 1 500 000 |
INDIVIDUAL TAX RATES
NAMRA contact address
Namibia Revenue Agency contact address
- Address: Moltke Street, Windhoek, Namibia
- Head Office Contact Number: +264 (61) 209 2259
Customs and Excise contact address
- Address: Fiscus Building, 10 John Meinert Street, Windhoek
- Head Office Contact Number: +264 (61) 209 2047/2060
Domestic Tax contact address
- Address: Moltke Street, Windhoek, Namibia
- Head Office Contact Number: +264 (61) 209 2641 / 2 / 3 / 4 / 5 / 6
Obtaining a Certificate of Good Standing in Namibia: What You Need to Know
Understanding Value Added Tax in Namibia
How to File Your Income Tax Return Using ITAS e-Filing
How to register on ITAS | Easy Guide
If you have more questions, look through our blog for answers!
