Latest posts
-
Namibia Corporate Tax: Filing and Payment Deadlines

In Namibia, a company’s financial year determines when it must make provisional income tax payments, file its annual return and settle any remaining balance. The same timetable applies to close corporations. Withholding tax runs on a separate schedule, and the deadline depends on the type of payment and the event that triggers it. Corporate Income…
-
Namibia Corporate Income Tax (CIT): Latest Tax Rates, Exemptions, Deductions & Foreign Company Rules

Namibia’s territorial taxation framework implies that businesses generally pay corporate income tax on earnings obtained within the country. Revenue considered to originate from Namibia may also be taxable, regardless of where the receiving company is headquartered. However, certain income categories qualify for exemptions under national tax legislation. Tax Responsibilities for Foreign Businesses International companies conducting…
-
Personal Income Tax Rates in Namibia

In Namibia individuals generally pay income tax on earnings generated within the country, regardless of their nationality or residential status. Income originating outside Namibia is ordinarily excluded unless legislation specifically treats it as Namibian-sourced. For example, a Kenyan engineering consultant providing services at a mining operation near Rosh Pinah may incur Namibian tax obligations on…
-
Namibia Salary and Minimum Wage Guide: Average Pay, Working Hours and Employee Benefits

Did you know that there is no single salary figure that represents every worker in Namibia? Yes, earnings vary widely depending on the type of job, industry, experience, qualifications and location. Someone working for a mining company may have a very different income from an employee in retail, agriculture or domestic work. This is why…
-
Namibia Corporate Withholding Tax Guide

Namibian businesses making payments to foreign companies or individuals should review the tax position before releasing funds. A simple compliance process can reduce the risk of applying the wrong rate or missing a payment deadline. Confirm the Recipient’s Tax Residence Establish whether the person or company receiving the payment is a Namibian resident or non-resident.…
-
Namibia’s Business Environment, Investment Risks, and Market Opportunities

Namibia presents a comparatively stable and well-regulated investment environment within Southern Africa. The country benefits from democratic continuity, an established legal system, and a government that continues to promote foreign investment as part of its broader economic development agenda. Although the domestic market is relatively small, Namibia’s strategic Atlantic coastline, transport infrastructure, natural resources, and…
