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Concise Guide to Tax in Namibia

A concise commentary on Namibian tax and vat acts and includes extracts of relevant legislation.

Publication Language: English
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ISBN/ISSN: 9781776173198

Product description

A concise commentary on Namibian tax and vat acts and includes extracts of relevant legislation.

Concise Guide to Tax in Namibia is a practical guide to the complex field of tax law and practice. It provides a detailed explanation of Namibian income tax and VAT, as well as an outline on stamp duties and the transfer duty system. It enables you to accurately calculate the taxes you or your company have to pay, ensure you claim all allowances and rebates, discover which income is tax-free and what expenses are deductible. Extracts from the Acts are kept to a minimum but cross-referenced in footnotes for those who wish to locate the actual provisions in the legislation.

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Table of contents

Part 1 - Income Tax

Overview of Namibian income tax principles

Taxation of individuals

Taxation of companies

Taxable income from trade

Special provisions affecting non-residents


Taxation of mining operations including oil and gas extraction

Disposal of assets, mining business and mining rights

Taxation of farming operations

Taxation of insurance business


Administration, returns and assessments, payment and recovery of tax, PAYE, objection and appeal, social security

Part 2 - Value-Added Tax

Outline of VAT – Registration

Taxable supplies: Output VAT

Importation of goods and services

Timing and valuation

Exports and zero-rating

Input tax credit and tax invoices

Exempt supplies

The VAT return

Particular organisations, transactions and events

Transitional rules and ticketing

Change in rate

Miscellaneous administrative matters

Supplies and imports subject to 30% tax rate

Part 3 - Other Taxes

Transfer duty on fixed property including mineral rights

Stamp duties