The following direct and indirect taxes are levied in Namibia:


Registered Manufacturers

Exporters of Manufactured Goods

Export Processing

Corporate Tax

Set at a rate of 18% for a period of 10 years, where after it will revert to the general prevailing rate.

80% allowance on income derived from exporting manufactured goods.


Namibia has no capital gains tax, estate duty, inheritance tax or donation tax. Partnerships are not treated as separate taxable entities and partners are taxed on their share of net partnership income.

The Income Tax and VAT are administered by the Minister of Finance via the office of the Commissioner for Inland Revenue in Windhoek, who is also responsible for the administration of Stamp and Transfer Duties.

To avoid entrepreneurs being taxed in both countries, Namibia and the UK have signed a Double Taxation Agreement.