TABLE OF CONTENTS

1. Foreword......................................................................................................................3
2. Financial Literacy Initiative and the BeWise Series........................................................4
3. The Ministry Of Finance...............................................................................................5
3.1. Inland Revenue Department (IRD).......................................................................5
4. What is Tax?.................................................................................................................7
4.1 What is the purpose of tax?....................................................................................7
4.2 Why should I pay tax?............................................................................................8
4.3 Tax Evasion...........................................................................................................9
5. Different types of taxes..............................................................................................10
6. Income Tax.................................................................................................................11
6.1 What is income tax?.............................................................................................11
6.2 Who is required to pay income tax?......................................................................11
6.3 How to register for income tax?............................................................................11
6.4 Inland Revenue Department - Regional Offices.....................................................12
6.4 Inland Revenue Department - Satellite Offices.........................................................13
6.5 How is income tax paid?......................................................................................15
6.6 When is income tax paid?....................................................................................19
6.7 What part of my income is taxable and what is deductible, non-taxable, or tax exempt?..........20
6.8 How do I calculate my income tax?......................................................................22
6.9 Income Tax Returns..............................................................................................23
6.9.1 What are Income Tax Returns?...........................................................23
6.9.2 What are the different types of Income Tax returns?.............................24
6.9.3 Income Tax Due Dates.......................................................................25
6.10 Income Tax Penalties and Interest.......................................................................25
6.10.1 Penalties.........................................................................................25
6.10.2 Interest...........................................................................................26
6.11 Provisional Tax Returns.......................................................................................26
6.11.1 What is Provisional Tax and Who Needs to Pay Provisional Tax?............26
6.11.2 Provisional Tax Return Due Dates......................................................27
6.11.3 How do I estimate Provisional Taxes?................................................27
6.11.4 Provisional Tax Penalties...................................................................28
6.12 Who can help me with income tax?....................................................................30
 TABLE OF CONTENTS
7. Company Tax..............................................................................................................31
7.1 What is the Company Tax Rate in Namibia?...........................................................31
7.2 How to calculate Company Tax?...........................................................................32
7.3 Company Tax Due Dates?....................................................................................33
8. Value-Added-Tax (VAT)..............................................................................................34
8.1 What is VAT?.......................................................................................................34
8.2 Why is VAT charged on goods and services?.........................................................34
8.3 VAT Registration...................................................................................................35
8.3.1 Who can charge VAT?.......................................................................35
8.4 VAT calculations..................................................................................................37
8.5 When do I get my VAT return from IRD?................................................................38
8.5.1 Benefit of Registering for VAT Voluntarily.............................................39
8.6 Applicable VAT Rates...........................................................................................39
8.7 VAT Returns, Due Dates and Payments..................................................................40
8.8 VAT Deregistration...............................................................................................41
8.8.1 Compulsory Deregistration..................................................................41
8.8.2 Voluntary Deregistration.....................................................................41
8.9 VAT Penalties and Interest.....................................................................................42
8.9.1 VAT Penalties.....................................................................................42
8.9.2 VAT Interest.......................................................................................43
8.10 Import VAT........................................................................................................44
8.10.1 Import VAT Rate..............................................................................44
8.10.2 Registration for import VAT...............................................................44
8.10.3 Import VAT Due Dates.......................................................................44
9. Tax Invoices...............................................................................................................45
10. Transfer Duty............................................................................................................47
11. Stamp Duty...............................................................................................................48
12. Tax Calendar.............................................................................................................50
13. Frequently Asked Questions (FAQ)..........................................................................51
14. Tax Quotes................................................................................................................53
15. FLI Supporters..........................................................................................................55
Notes..............................................................................................................................56
 1. FOREWORD
Governments form a critical part of the economy through the provision of basic services,
infrastructure and public goods. Many examples of the role of
government exist, including the provision of roads and other infrastructure,
provisions for peace and security (police forces, implementation of the legal system
etc.) and the provision of education and healthcare. In order to provide these services,
governments need funds. Taxes form the cornerstone of
government funding that allows these entities to provide the aforementioned services to
the public.

While often poorly understood, taxes form part of the social contract between elected
officials and the voting public. In effect, the public chooses to elect a party or individual
based on track record or election promises or manifestos, in which the potential officials
spell out their objectives and planned services and activities, should the public choose
to elect them. Once elected, the public pays elected officials and civil servants taxes in
exchange for the provision of the
services and activities outlined in election promises and manifestos. Each private individual
or entity will jointly or individually contribute relatively small amounts of money to the
public purse, however when added up, these
contributions can add up to sizable amounts – usually around 25% of a
nation’s Gross Domestic Product (GDP).

Tax revenue allows Governments to provide basic public services to its citizens. These
public services are for the good of the people, and should not be privatized or profit-
orientated in order to ensure that all citizens benefit equally from them.
In Namibia, an additional focus of tax receipts is to redistribute income in a more equitable
manner. Given Namibia’s history of majority repression under the apartheid regime, there
also exists a need to redistribute wealth in a
manner that facilitates a reduction in poverty and inequality, by helping to
provide improved equality in opportunity for all Namibians.
More details on tax, and the practicalities of how the tax system works, can be found
within this document. We hope it will help to clarify not just the
importance of tax collection for Namibia, but also simplify and clarify the
process of submitting tax returns.

Hon. Mr. C. Schlettwein

Minister of Finance

3
 “BeWise” is an educational campaign on financial matters, initiated by the
Financial Literacy Initiative (FLI).

2. FinancialLiteracyInitiative
and the BeWise Series
The campaign is directed to individuals as well as micro-, small- and medium
sized enterprises to enable them to make informed decisions about managing
money. Through a combination of different booklets, street theatre plays, radio,
TV shows, trainings, workshops, public talks as well as social media amongst
others, the FLI aims to create awareness on good and responsible financial
practices both for private and business financials
.
TaxWise aims to introduce the main concepts and must-knows associated with
different taxes in Namibia. The objective of this booklet is to create awareness to
the Namibian public about different taxes, when and why they need to be paid
and how to pay them. Having started with SpendWise, BudgetWise,
SaveWise, BorrowWise, PayWise, and InvestWise, TaxWise is another
publication under the BeWise campaign.

The FLI was officially launched by the Ministry of Finance on 15 March 2012. It is
a national platform comprising of more than 30 Platform Supporter
institutions from the Namibian public, private and non-profit sector. The FLI is
dedicated towards educating the public on money matters as well on financial
consumer protection.

4
 3 The Ministry of Finance
The Ministry of Finance (MoF) is responsible for issues concerning
central government finances, including coordination of the central
government budget, forecasts and analyses, tax issues, and
management and administration of central government activities.
The Ministry is also responsible for matters concerning financial
markets and consumer legislation.

We develop and administer fiscal and

financial policies that ensure macro-
economic stability, sustainable and M I S S I O N
equitable socio-economic development.

3.1 Inland Revenue Department (IRD)

Inland Revenue is a department within the MoF and is

mandated to administer the following taxes:
• Income tax
• Value added tax
• Transfer duties
• Stamp duties

To administer the tax laws in an efficient

MISSION and effective manner to maximize State
Revenue from internal taxation sources

5
OB JECTIV E S OF IRD

• Encourage and achieve the highest possible of voluntary

compliance in accordance with the tax laws and regulations.
• Advice the public of their rights and responsibilities.
• Determine the extent of compliance and the causes of
non-compliance.
• Do all things required for the proper administration and
enforcement of the tax laws.
• Continually search for and implement new, more efficient
and effective ways to accomplish this role.
• Broaden and expand the tax base in all areas of taxation,
especially in the area of indirect taxes.
• Strengthen the compliance function through enforcement
and decentralization.
• Introduce and develop tax policies and legislation which
are conducive to revenue optimization and which takes
cognizance of tax impacts on national savings and
investments and sustainable growth.
• To improve taxpayers knowledge of the tax system and
procedures.
• To educate and assist taxpayers and their advisors to
understand their obligations and entitlements.
• To foster a culture of voluntary compliance, thus
contributing to closing the tax gap and maximising revenue
collection.
• To improve public awareness of revenue administration
and benefits thereof.
• To maintain ongoing engagement and contact with the
taxpayers and other stakeholders.

6
 4 What is Tax?
Tax is a compulsory contribution to government revenue, levied by
the government on personal income and business profits, or added
to the cost of some goods, services, and transactions.

4.1 What is the Purpose of Tax?

Taxes are the most important source of governmental revenue. Taxes
are compulsory levies. While taxes are collected for the welfare of
taxpayers as a whole, the individual taxpayer is not responsible for
any specific benefit received.
There are, however, important exceptions which are commonly
deducted from personal income, and do directly benefit the
taxpayer, such as tax on retirement contributions to pension funds
and study policies.

“ ”
Tax cheaters cheat us all
– Tom Daschle

Taxes are collected by the government to

accomplish the following:

• To provide functioning public services (services

such as public schools, public healthcare, police,
and others): taxes are collected to pay for costs that
are associated with such public services. Without
the necessary funding for such public
services, these important services would not
function properly or may not even exist. Imagine
Namibia with no public schools, public healthcare
or police, it would be a disaster.

7
• To correct for instances where costs are incurred by individuals
or entities unrelated to the actions that generate such costs: For
example, tobacco in cigarettes is heavily taxed due to the health
problems it causes for society through the use tobacco products
and because the costs associated with health care is usually paid
by the government, not by smokers themselves.

• To redistribute wealth: the collection of taxes serves as a way of

redistribution of wealth, because these taxes are used to pay for
social programmes, designed to overcome poverty and inequality.
Therefore, everyone who earns more than N$ 50 000 per year
(making them eligible for personal income tax) is contributing
some of their taxes to those who earn less than N$ 50 000 per
year, through social programmes. A few examples of these social
programmes are food banks, redistribution of land, mass housing
initiatives, basic pensions and even the Financial Literacy Initiative
itself.

4.2 Why Should I Pay Tax?

Everyone who earns more than N$ 50 000 per year, and/or who
pays for specific goods and services must pay their fair share of tax.
Not only is tax needed to provide public services, correct externalities
and redistribute wealth, but tax is also used to pay the salaries of
all government employees, from government clerks, ministers and
even the president.
The country needs taxes to function properly, and that is why
everyone must pay their fair share of taxes, as everyone who lives
in Namibia benefits from a functioning country. So if some people
don’t pay their fair share, everyone misses out.

8
 4.3 Tax Evasion
People, companies, or trusts who purposefully do not pay their fair
share of taxes are considered guilty of tax evasion. Tax evasion is the
illegal practice of dodging payment of your fair share of taxes. Tax
evasion often involves taxpayers misrepresenting their true state of
affairs to the IRD (Inland Revenue Department), in order to reduce
their tax responsibilities. This is usually done through dishonest
tax reporting, such as declaring less income than actually earned,
or, as a company, declaring fewer profits or gains than what was
actually earned, or by overstating tax deductions (refer to section 6
for more information on tax deductions).

PLEASE NOTE!
Tax evasion is a serious
criminal offense, and can
lead to fines
and even jail time.

9
“
Teach your
children about tax,
eat 30% of their ice

”
cream.
– Anon

Different types of taxes? 5

There are different types of taxes that apply to different people or
organisations. Some taxes apply to more than one type of person
or organisation, while others are very specific to particular
transactions.
The rest of the booklet will take you through Income Tax (consisting
of Individual, Provisional and Company Tax), Value-Added Tax,
Transfer Duty and Stamp Duty and will highlight where these
different taxes apply and to go about paying them correctly.

10
 6 Income Tax

6.1 What is income tax?

Income tax is the tax owed on the earnings
of individuals’ salaries or other earnings.

6.2 Who is required to pay income tax?

Every individual that earns an income of more than N$ 50 000 per
year is required, by law, to pay income tax.
Husbands and wives are taxed as separate individuals, even if they
are married in community of property. Children who receive an
income more than the N$ 50 000 per year, through a pension, for
example, should also pay income tax.

All persons other than companies and close

FACT
corporations are taxed as individuals.

6.3 How to register for income

tax?
Any individual required to pay personal
income tax should register with the IRD.
Here are the addresses where you can
register for income tax:

11
6.4 Inland Revenue Department

6.4.1 Regional Offices

W I N D H O E K O S H A K AT I
Switchboard Tel No: Customer Care Tel No
(+264) 61 209 9111 / 209 2188 (+264) 65 229 700
Customer Care Tel No:
(+264) 61 209 2641/2/3/4/5/6
Fax No
Fax No: (+264)65 221190
(+264) 61 209 2001 Private Bag 5548. Oshakati
Private Bag 13185, Windhoek
Windhoek Inland Revenue
Dr Agostino Neto Street
Oudevoorpost Building, Moltke Street Oshakati

WA LV I S B AY R UN D U
Switchboard Tel No: Switchboard Tel No:
(+264) 64 208 6000 (+264) 66 265 000
Customer Care Tel No: Customer Care Tel No:
(+264) 64 208 6073/4/5 (+264) 66 265 017
Fax No: Fax No:
(+264) 64 208 6100 (+264) 66 256 546
Private Bag 5027, Walvis Bay Private Bag 2117, Rundu
C/o Sam Nujoma Avenue Markus Siwarongo Street
& 14th Road Walvis Bay Rundu

12
 O T J I WA R O N G O KEETMANSHOOP
Switchboard Tel No:
(+264) 67 300 400
Customer Care Tel No:
(+264) 67 300 410/1/3
Fax No:
(+264) 67 300 401
Private Bag 2127, Otjiwarongo
C/o Libertine Amathila Avenue
and Frans Indongo Street,
Otjiwarongo
Switchboard Tel No:
(+264) 63 220 1000
Customer Care Tel No:
(+264) 63 220 11085/97
Fax No:
(+264) 63 244 863
PO Box 451,
Keetmanshoop
Hampie Plichta Street,
Keetmanshoop

KAT IMA MULIL O

Switchboard Tel No: (+264) 66 252 753
Fax No: (+264) 66 252 777
Inland Revenue, Private Bag 1029, Ngweze

6.4.2 Inland Revenue Department Satellite Offices:

Inland Revenue
P.O.Box 710, Mariental
M A R I E N TA L Tel No: (+264) 63 240 487
Fax no: (+264) 63 240 460

Inland Revenue
P.O.Box 324, Oranjemund
ORANJEMUND Tel No: (+264) 63 230 041/ 230 067
Fax no: (+264) 63 230 067

13
 Inland Revenue
P.O.Box 1024, Tsumeb
TSUMEB Tel No: (+264) 67 220 062 / 230 083
Fax no: (+264) 67 220 032

Inland Revenue
Private Bag 5009, Swakopmund
S WA K O P M U N D Tel No: (+264) 64 405 185
Fax no: (+264) 64 406 138

Inland Revenue
P.O. Box 1823, Gobabis
GOBABIS Tel No: (+264) 62 562 050
Fax no: (+264) 62 560 257

Inland Revenue
O U TA P I Private Bag 516, Outapi
Tel No: (+264) 65 251 513

PLEASE NOTE!
To register for your income tax, you need to
complete an Income Tax registration form (see
Photo 1), and you must have a copy of your
identification document (either an ID,
passport or birth certificate) to submit with
the completed Income Tax registration form.

Also, it is common practice for your employer

to assist in registering you as a taxpayer,
but it is ultimately your responsibility, so if
your employer does not help you to register,
and you are not already registered, you will
have to register by yourself. Also, if you earn
an income through a sole proprietorship,
partnership or through another source which
is not an employer, then you should also
register yourself for Income Tax.
Photo 1: Income Tax Registration form
example.

14
 6.5 How is income tax paid?
There are two ways in which income tax is paid to the IRD:

AUTOMATIC EMPLOYER DEDUCTION

This is when your employer deducts tax from your salary

and pays it directly to the IRD. If this is the case, you
only have to submit your annual Tax Return once a year,
using the relevant tax return form that applies to you
(see Chapter 6.9).

M A N UA L PAY M E N T

If you earn an income through a sole

proprietorship or partnership or through
another source which is not an employer,
then you have to pay income tax yourself.
The manual payment options available
are:
• Cash
• Cheque
• Electronic fund transfer

C A S H PAY M E N T S

Tax payments in cash are received by the

Cash Office of the regional IRD offices.

15
When making the payment at the Cash
Office, the teller will receive the money,
count it and process the payment on the
system. The teller will then take your tax
return and tear off the bottom part of the
back page, and print a receipt number on
the ‘slip’ (as highlighted in Photo 2).
This slip with the printed receipt number will
be your proof of payment of the tax.
Once your payment is captured and you
have your receipt you can proceed to submit
the rest of the tax return at the Customer
Care counter.
Photo 2: : Income Tax Return form (blue)
with receipt slip tear off section highlighted.

PLEASE NOTE!
The Cash Office working hours are from
08h00 - 15h00 during weekdays.

Keep your stamped copy of the submitted tax return as well as the
receipt for the tax payment made. It serves as a proof that you
have paid your taxes.

C H E Q U E PAY M E N T S

If paying by cheque, ensure you have a signed cheque before

visiting your regional IRD office for payment and that the cheque
is bank guaranteed. The cheque should be made out to Inland
Revenue (not Ministry of Finance and not Receiver of Revenue). It
is also recommended to write your tax number on the back of the
cheque. Similarly to cash payments, cheque payments are also
made at the Cash Office of the regional IRD offices.

16
 PLEASE NOTE!
IRD will not accept cheques of more than N$100 000.00 and that
all cheque payments will phase out as of 1 August 2017.

E L E C T R O NI C FUN D T RA N SF ER ( E FT) PAYME NT

When using internet banking, you will need the following

information to make an EFT payment:

I RD B A N K AC COUNT

Bank: Bank of Namibia

Branch Code: 980 172
Account Name: Receiver of Revenue
Account Number: 165 001
Type of Account: Current

The commercial banks also have an option to pay to Public

Beneficiaries, such as the IRD. Under public beneficiaries, you will
find the following beneficiaries for the different commercial banks,
which all mean the same thing:

FNB Namibia: “Receiver of Revenue Namibia”

Standard Bank: “Inland Revenue Namib”
Nedbank: “Tax payment” $
Bank Windhoek: “Tax payment”

17
YOU R TAX PAY M E N T R E F E R ENC E NUM BE R :

The tax payment reference number is made up of three parts;

• The first part of the reference number are the letters “ITP”
• The second part will be your personal tax number (issued
to you after registration): e.g. “1578975011”
• The third part will relate to the relevant tax year payment:
e.g. “201603”, where the 2016 represents the year and
the 03 represents the final month included in the payment.

Therefore, the example tax payment reference number would be

ITP1578975011201503. It is important to get the tax payment
reference number correct, otherwise your
payment will not be allocated to your account
correctly.

Once the EFT payment is made

successfully, print the proof of
the payment.

PLEASE NOTE!
When using an EFT, no visits to the Cash Office are required. Only
submit the tax return with the proof of payment attached at the IRD
customer care counter.

Keep your stamped copy of the submitted tax return, as well as the
stamped EFT proof of payment.

18
 6.6 When is Income Tax paid?
Pay As You Earn (PAYE): If your employer automatically deducts
income tax from your salary, then you are using the PAYE system.
In this case, you as the employee need only submit your annual tax
return form with the details on your annual PAYE 5 certificate.
If you are not using the PAYE system or you are earning a
non-salary income in excess of N$ 5000.00 per month, then you
are required to register as a provisional tax payer (see Chapter
5.11) which means you have to submit provisional tax returns twice
in a 12 month period, and you also need to submit your annual tax
return form for the tax period.

The deadline for submitting your tax return form is the 30th of June
of each year, except for if you receive an income from a business as
a sole proprietor, partner, farmer or land lord, whereby the deadline
for submission of your tax return form is the 30th September of
each year.

PLEASE NOTE!
In order for the amounts to be reflected on time
in the bank account of IRD, payment needs to be
made before 11:00 am the day before the due
date for submission- for example, where the due
date for submission is 30 June, payment needs to
be made, at the latest, on 29 June at 10:59 am.
IRD uses the date of payment as the date on which
the amount reflected on their bank account, not the
date that you made payment.

Where payment does not reflect in the IRD’s account on time, you
run the risk of penalties and interest for late payment (see
Chapter 5.10 on Income Tax Penalties and Interest).

19
6.7 What part of my income is taxable
and what is deductible, non-taxable,
or tax exempt?
Not all of the income you earn is necessarily taxable. Some portions
of income are deductible, non-taxable or tax exempt, which means
you do not pay tax on either the full amount of the specific income
or a portion of the specific amount. The following incomes fall into
the above categories:

• Housing allowances, whereby only a third of the total

housing allowance amount is non-taxable.
• Vehicle and travel allowances. This is fully taxable in the
hands of the employees.
• Fringe benefits, such as the employers own contribution
to pension, provident and medical aid funds, are non-
taxable. Please note that not all fringe benefits are taxable.
For example, accommodation for work-related travel is
fully taxable.
• Bursary schemes for employees’ dependents are non-
taxable, provided there is no “saving on the pocket” of the
employee.
• Relocation expenses paid to an employee are usually non-
taxable.
• Retirement annuity fund contributions, pension and
provident fund contributions, and tertiary education policies
are all deductible, but only up to a combined total of
N$ 40 000 may be deducted from the above in any given
year.

20
 • Dividends received, interest paid by a trust or partnership,
interest or dividends on loans, deposits, and interest
bearing securities are considered tax exempt incomes
in the hands of the individual. Some interests do attract a
withholding tax, but the relevant institutions already pay
that on your behalf.

• Interest received by person (other than a company) from

stock or securities issued by the Government of Namibia is
considered tax exempt income.
• Interest received by any person from a deposit in the
Namibia Post Office Savings Bank is considered tax exempt
income.
• Any amount received from a spouse or former spouse
by way of maintenance of the recipient or any children is
considered tax exempt income.

“
“
A fine is tax for doing wrong. A
tax is a fine for doing well.
– Anon

21
PLEASE NOTE!
If your income per year is less than N$ 40 000, you are not
required to submit an annual tax return, unless specifically asked
to do so by MoF. However, if your income is above N$ 40 000 per
year but below N$ 50 000 per year, then you should submit an
annual tax return, even though you are not eligible to pay income
tax.

6.8 How do I calculate my income

tax?
FORMULA FOR THE
CALCULATION OF TAXABLE
INCOME:
Gross Income – Exempt Income – Allowable Deductions = Taxable
Income

• Gross Income is the total income

made up of all amounts received
by an individual from a source
within Namibia.
• Exempt Income is income which
is exempted from tax.
• Allowable Deductions are certain
expenses or losses sustained
during the specific tax assessment
year.
• Taxable Income is the income
that remains after your allowable
deductions are subtracted from
your gross income.

22
 Example: Calculating Your Taxable Income
Gross Income
N$ 80 000
Annual Salary N$ 80 000
Less: Allowable Deductions N$ 15 000
Pensions N$ 5 200
Study policies N$ 3 800
Annuity, (e.g. Retirement,) N$ 6 000
Taxable Income
N$ 65 000

So, the above example shows that the taxable

income for the year is $ 65 000.

6.9 Income Tax Returns

6.9.1 What are Income Tax Returns?
An income tax return form is a form you
submit to the IRD on a yearly basis as a
record of your gross income,
allowable deductions, taxable income
and tax.

If you are a registered taxpayer in

Namibia, you should receive an
income tax return prepopulated
with your personal details in the
mail at some point during the year.
23
6.9.2 What are the different types of Income Tax returns?
For individuals, there are 3 different types of tax returns, Brown,
Blue and Yellow:

BROW N
This is the most basic tax return form. It is
for individuals with a basic salary structure
and no other additional income except from
employment and who have been employed by
the same employer throughout the tax period.
It is also for pensioners who earn no extra
income except for pension income.

BL UE
This tax return form is for employees with
salary structures and allowances, or if you have
worked for more than one employer. This tax
return form allows you to claim expenses
incurred for business against allowances
received. Also, if you earn other income (rental
or investment income) outside your
employment, this tax return form is for you.

Y ELLOW
Choose this tax return form if you have a
complex income structure, such as income
from various sources other than income from
employment or if you run a business in your
own name or earn farming income. This is
also the return used for Family Trusts and
Business Trusts.

24
 For companies, there is one type of tax return, which is green:

GR E E N
Choose this tax return form if you are a company.
Companies must submit three tax returns each
year- two provisional returns and a final return
that must be accompanied by a payment of the
tax owing for the year of assessment.

PLEASE NOTE!
You cannot complete just any tax return form and submit it,
because if you submit the wrong tax return form type, it may
affect your taxpayer status at IRD.

6.9.3 Income Tax Return Due Dates

The Blue and Brown tax return forms are due on 30 June each
year.
The Yellow tax return form is due on 30 September each year.
The Green tax return form is due seven months after the
company’s financial year end.

$
$
$

$
$

6.10 Income Tax Penalties and Interest

6.10.1 Penalties

Penalties are charged on a late submission of an income tax return

whereby 10% of the amount outstanding is payable by the individual
per year.

25
6.10.2 Interest
Interest is on the outstanding amount is also payable, on top of the
penalty, at 20% per annum calculated from the missed due date
until the date of payment.

6.11 Provisional Tax Returns

6.11.1 What is Provisional Tax and Who Needs to Pay
Provisional Tax?
Provisional tax is paid twice a year by
individuals who earn additional taxable
income, other than the salaried income paid
by their employer.

If you earn non-salary income, like, for

example rental income from a property, or
income from a farm, or other income from a
trade or a small business, you need to register for
provisional tax, even if you still earn a salary
Photo 3: Provisional Tax
Return form

However, you are not required to register as a provisional

taxpayer if:
• The additional taxable income is less than N$ 5000
a year;
• Or if the additional income you earn relates to
non-taxable income (refer back to Chapter 6)

All companies are automatically registered as

provisional taxpayers, and need to also adhere to
provisional tax rules.

26
 6.11.2 Provisional Tax Return Due Dates

FARMERS :
• Individuals that solely does farming have only one
provisional tax return which is due on the last day of
February each year.

INDIVIDUALS :
• First provisional tax return form is due by
31 August of each year.
• Second provisional tax return form is due by the
last day of February of each year.

COMPANIES :
• First provisional tax return form is due 6 months
after company’s financial year ends (each
company’s financial year can differ).
• Second provisional tax return form is due 6 months
after the first was submitted.
• Final payment is due 7 months after year end.

PLEASE NOTE!
Provisional returns need to be submitted, even if no profits are
made and even when the company is dormant
(non-operational).

6.11.3 How do I estimate Provisional Taxes?

When completing and submitting provisional tax returns, you are
required to estimate the taxable income for the first half of the year,
as well as for the full 12 month period.
The Income Tax Act requires that at least 40% of the taxable
income should be declared during the first provisional tax

27
return submission and at least 80% of the taxable income should
be declared during the second provisional tax return submission.

Therefore, you have a 20% buffer when calculating your estimated

taxable income for the year.

6.11.4 Provisional Tax Penalties

There are three types of penalties charged on the failure to submit
provisional returns correctly:

UNDERESTIMATION PENALTY
Before you realised the mistake, you paid 40% of
N$ 80 000 for your first provisional tax period which equals to N$
32 000.

Then you paid another 40% of N$ 80 000

for your second provisional tax period,
another N$ 32 000. But when you got to
your final payment, you realised your
estimation mistake.

For your final payment, you had to pay

the rest of the provisional tax, which was
N$ 36 000 (N$ 100 000 – first and second
payment of N$ 32 000 each). However, N$ 36 000 does
not equal to 20% of your estimate, as the law requires, so IRD will
penalise you for underestimation.

The penalty will be 100% of the underestimation amount. You

should have paid N$ 40 000 for the first and second provisional
tax payment (40% of N$ 100 000) but you
actually paid only N$ 32 000 each (40% of N$ 80 000).

28
 So the difference between the two underestimated payments was
N$ 8 000 each (N$ 40 000-N$ 32 000), totalling N$ 16 000,
which is what IRD will end up penalising you for.

PLEASE NOTE!
Keeping a buffer, rather than saving on provisional taxes may
save you from unnecessary penalties and interest if you do
underestimate. For this reason, it may be advisable that you
pay at least 50% (as opposed to 40%) of the estimated annual
income tax on your first provisional tax submission, to reduce
chances of facing underestimation penalties.

L AT E PAY M E N T P E N A LT Y
If any provisional tax payment is not received by the due date, a
penalty of 10% of the late amount is applicable
for each month that the outstanding
amount late.

LATE PROVISIONAL TAX RETURN

SUBMISSION PENALTY
If the provisional tax return is not
received by the due date, a penalty of
N$ 100 per day is applicable until the late
provisional tax return is submitted.

$
$

$
29 $
 “
The difference between
death and taxes is death

”
doesn’t get worse every time
parliament meets
– Will Rogers

6.12 Who can help me with income

tax?
Fortunately there are ways to help with submitting your income
taxes and provisional tax returns and keeping track of the various
deadlines throughout the year.

Either you can enlist the services of a qualified tax accountant,

of which there are a number of reputable firms in Namibia who
provide such services. They will be able to guide and advise you
on everything you need to do and when, and they will help you
complete and hand in your tax returns correctly and on time.

These days, there are even online tax return services for Namibia.
These online services can be found by searching for “online tax
return Namibia” or something similar. These online services, for
a fee, guide you through your tax return and help you fill out all
the relevant details online, before printing out your completed tax
return for handing in. These services will also send you reminder
notifications to help you stay on top of your tax deadlines.

30
 7 Company Tax
Companies that are taxed in Namibia include companies registered
in Namibia but also local branches of foreign companies which are
deriving income from Namibia.

Companies which are registered with the Ministry of Industrialisation,

Trade and SME Development (MITSMED) are automatically also
registered with the IRD.

7.1 What is the Company Tax Rate in

Namibia?
Company tax for all companies except manufacturing, diamond
mining and other – mining companies is 32 % of their profits.

Companies that have manufacturing status, a status that the

company has to apply for and that both MITSD and MoF need to
approve, only have to pay a company tax of 18%. However, this
special condition only lasts for
10 years, whereby after
manufacturing companies also
have to pay the standard 32%
company tax on their profits.

31
7.2 How to calculate company Tax
Company tax only takes into consideration the profits of the
company, after all allowable expenses, deductions and exempt
incomes.

PLEASE NOTE!
Calculation of company tax can be a complicated procedure,
so it is advisable that you seek out the services of a qualified
accountant for help. However, the following information will serve
as a basic guideline to help your understanding of company tax.

CALCULATING COMPANY TAXABLE INCOME FOLLOWS THE

FOLLOWING FORMULA:
Taxable Income = Gross Income – (Exempt Income + Allowable
Expenditure)

WH ER E
Taxable Income is the final income amount to which the company
tax rate will apply.
Gross Income, or otherwise known as the company revenues, is
the total amount of income that the company registered during the
specific tax year.
Exempt Income comprises of certain income that is non-taxable.
This usually includes war pension or interest from post-office savings
accounts.
Allowable Expenditure includes the operational costs involved
with conducting business, such as expenditure on movables and
machinery, research and development, portions of the expenditures
related to erection of buildings, etc. It also includes deductible
losses which arise out of inevitable risks of conducting the business
in question (such as fire, theft, and legal damages).
Staff training, staff team building activities,
social responsibility are other examples of 000
allowable expenditures.

32
 7.3 Company Tax Due Dates?
A company is required to be assessed once during its normal
financial accounting period, which is usually a year. Financial
statements must be prepared to the last day of February each year,
unless otherwise agreed upon between the company and IRD.

As previously explained in the Provisional Tax chapter, a company

has to make two provisional tax payments and a final payment
each year.

“
I hate taxes, but I like
roads, firemen, some police,
traffic lights, national parks,

”
and peace, so I pay them
anyway
– Anon

PLEASE NOTE!
In order for the MoF to calculate Company Tax, you need to file
a self-assessment income form once a year, at the end of the
company’s financial year. It needs to include Financial Statements,
and it also needs to be signed by a Certified Accountant for Close
Corporations or by a Chartered Accountant for a
Private Company.
33
 Value-Added-Tax (VAT) 8
8.1 What is VAT?
A value-added tax (VAT) is a type of consumption tax that is placed
on a product or service whenever value is added and at sale of the
product or service. Ultimately VAT is only paid by the consumer or
business of the good or service who is not VAT registered, because
VAT registered businesses can claim VAT back from the government
after they have paid it.

VAT is an indirect tax, which means that the person who pays VAT
is not assessed directly by IRD but indirectly, through the taxation of
the transaction which the person makes.
Suppliers of goods and services must charge their customers VAT,
which is known as “output tax”. While, on the other hand, buyers of
those goods or services will be charged “input tax” and must pay it
accordingly.

VAT was first introduced in Namibia in November 2000 in

replacement of the GST (General Sales Tax). VAT is governed by
the VAT Act 10 of 2000.

8.2 Why is VAT charged on goods and

services?
VAT is charged on goods and services to make money for the
government and to allow the government to generate revenue from
consumer
spending.

34
 8.3 VAT Registration
8.3.1 Who can charge VAT?
Most organisations can charge VAT on their charges and also
payments made by them will be subject to VAT. However, if your
organisation earns a combined taxable turnover of less than N$
500 000 per year, it does not have to register for VAT, but that
means it cannot get VAT repaid to it when it has to pay VAT itself
(Companies/ sole proprietors that has a turnover below N$ 500 000
but above N$ 200 000 may register voluntarily for VAT to be able
to claim back VAT payments made, but then the entity also has to
pay VAT charged to clients). But once your organisation generates
or is expected to generate a combined taxable turnover of more
than N$ 500 000 over a 12-month period from taxable activities,
then it is required by law to register for VAT, meaning that it can
then charge VAT and can also claim VAT back after it has paid VAT.

PLEASE NOTE!
$ Taxable activity includes any activity carried out
on regular basis in Namibia in which goods or
services are supplied, whether or not they are for
profit.

For example, freelancers such as

designers, copywriters, household
handymen, typists and mechanics
all carry out taxable activities, and
depending on the size of their annual
turnover, may need to register for
VAT.

35
A person or organisation may also register for VAT voluntarily if
the combined taxable turnover is more than N$ 200 000 and less
than N$ 500 000, provided that the following requirements are
provided:

• The company’s founding statement, as proof of your

company registration with MITSMED.
• The company’s fitness certificate from the local authority or
municipality of the town that the company is based in. This
is so IRD can verify the company’s physical address.
• Employer’s certificate from the Social Security Commission.
• The company’s banking details by getting the bank stamp
on your VAT application form.
• A letter addressed to IRD as to why the company would like
to voluntarily register for VAT.
• A letter addressed to IRD stating the nature of the
company’s taxable activities.

Once a person has been registered, a notification of registration is

issued, indicating the VAT identification number, date of registration,
the first VAT period and the due dates of the tax periods.

PLEASE NOTE!
Always keep your VAT identification number on hand, in case of
enquiries
36
 8.4 VAT calculations
If a sale of goods or services is subject to VAT, a standard rate of
15% or a rate of 0% is applicable.

Output Tax (for sales) is a tax charged at a rate of 15%. The output
tax is what the customer pays as additional VAT to the supplier. If the
customer is VAT registered, they can claim back the VAT amount. If
the customer is not VAT registered, then they cannot claim the VAT
back.

PLEASE NOTE!
A normal individual is usually not registered for VAT and cannot
claim back the VAT.

Example: Output Tax

A business has sales of N$ 20 000 and charged 15% VAT on those
sales.

Therefore the VAT payable on the sales will be:

N$ 20 000 x 15% = N$ 3 000

So, the output tax payable is N$ 3 000

Input Tax (for purchases) is the tax charged by VAT registered

businesses on all purchases of goods and services which a business
consumes or uses in its operations. A VAT of 15% must have been
charged on these goods and services by the supplier to the VAT
registered person or organisation.

The person or organisation registered for VAT will then charge

output tax on its goods or services.

37
8.5 When do I get my VAT return from
IRD?
At the end of each period, a VAT registered person or organisation
is responsible and expected to calculate the VAT payable or
refundable to IRD. The amount payable or refundable from IRD is
determined by subtracting the input tax from the total output tax for
the specified tax period.

When output tax is more than input tax, the difference is tax payable
by the VAT registered person or organisation and is due to IRD. But
when input tax is more than output tax, the difference should be
refunded to the VAT registered person or organisation by IRD.

A VAT return must always indicate the VAT file identification number,
the name of the company, the input and output tax, the specific tax
period, as well as the amount payable or refundable.

Example: VAT Returns

Maria’s fashion design business bought materials worth
N$ 45 000 (including VAT) from a textile shop to produce dresses
for a fashion boutique. The dresses were sold for N$ 65 000, which
included 15% VAT.

Tax payable (by Maria’s fashion business) to the IRD:

Output Tax = Sales of garments x VAT rate = N$ 65 000 x 15
115
= N$ 8 478.26
Input tax = Purchases of materials x VAT rate = N$ 45 000 x 15
= N$ 5 869.56 115
So, we can see from the example that the output tax is higher than
the input tax, which means that Maria’s fashion business owes the
IRD the difference, which would be N$ 2 608.70
(N$ 9 750 – N$ 6750 = N$ 2 608.70)

38
 8.5.1 Benefit of Registering for VAT Voluntarily

The main benefit for registering for VAT voluntarily is that you can
claim VAT refunds from IRD when your input tax is higher than
your output tax.

8.6 Applicable VAT Rates

The standard VAT rate is charged at 15 % of the sales or purchase
price of most goods and services.

On certain goods and cervices 0% VAT is charged for the sale

or purchase. A zero rate applies to exports and certain other
transactions.

Examples of zero rated supplies are:

• Direct exports of goods,

• Supply of a taxable activity as a going
concern,
• Supply of essential foodstuffs (such as
fresh milk,c ooking oil, and sugar)
• Supply of funeral undertaking services

VAT Exempt Supplies:

Some supplies are VAT exempt, which means that no VAT is charged
on output tax and no amount may be recovered with regards to
input tax.

An organisation that produces exempt supplies does not qualify

as conducting a taxable activity in relation to the exempt supply,
and so, irrespective of its size, it does not need to register for VAT.
However, most organisations will make some exempt supplies and
some taxable supplies.

39
In situations where both exempt and taxable supplies are made, a
special rule known as the apportionment rule applies, where the mix
of exempt and non-exempt supplies are proportionally calculated
to ensure that the organisation pays the correct amounts of VAT to
IRD.

Examples of exempt supplies are:

• Supplies of financial services,
• Provision of education and hostel facilities
• Rental of residential accommodation,
• Public transport,
• Supply of goods or services as fringe benefits to employees,
• Supply of goods or services to Head of States of foreign
states,
• Supply of medical services and paramedical services
• Supply of services by a trade union to or for its members.

8.7 VAT Returns, Due Dates and

Payments
VAT returns are submitted on a
two-month interval basis, after every
second month. VAT returns are due on
the 25th of the month following the end
of the tax period.

In case of VAT returns for farmers,

returns can be submitted every two
months, four months, six months
or twelve months, as chosen by the
registered person at the time of
registration.

40
 For example:
A registered VAT taxpayer has a two-month interval, January and
February 2016, as a tax period. The due date to submit the VAT
return and payment would then be on or before 25 March 2016.

Where the due date, 25th day of the month, falls on a Saturday,
Sunday or Public holiday, then the VAT return has to be submitted
on the next working day.

8.8 VAT Deregistration

Under certain circumstances, a taxable person’s VAT registration
may be cancelled. Cancellation of VAT registration may be
compulsory or voluntary.

8.9.1 Compulsory Deregistration

Compulsory deregistration takes place when:
• The VAT registered person makes supplies that are exempt,
as a result of a change of legislation
• The request for voluntary registration is no longer valid

8.9.2 Voluntary Deregistration

A person may choose to deregister for VAT when:

• His/her combined turnover for the twelve month period is

below the threshold of N$ 500 000.
• The owner decides to sell the business to another person
• The VAT registered person stops making taxable supplies.
In this case, the VAT registered person must notify the
IRD within 21 days of closure and the then the business will
be deregistered.

41
8.9 VAT Penalties and Interest

Both penalties and interest are charged to compensate the loss of

revenue if a VAT registered person or organisation fails to pay any
VAT owed to IRD.

8.9.1 VAT Penalties

1. Penalty for failure to register

Any person who fails to apply for VAT registration within 21 days
of becoming accountable to register is responsible for a penalty of
twice the amount of output tax payable, from the time liability for
registration, until an application for registration is filed with IRD.

2. Penalty for failure to submit a VAT return or import declaration

Any person who fails to submit a VAT return or import declaration
within the required period is liable to pay a penalty of N$ 100
per day for each day that the return or import declaration remains
outstanding.

3. Penalty for failure to pay VAT when due

Any person who fails to pay any VAT owing on or before the due
date for payment is liable for the payment of a penalty of 10% of
the tax payable for each month or part there-of that the tax remains
outstanding.

42
 4. Penalty for failure to maintain records
Any person who fails to maintain proper records, as required by the
VAT Act no. 10 of 2000, for any tax period is liable for the payment
of a penalty of N$ 3 000 for each day during which the failure to
comply with the Act continues.

8.9.2 VAT Interest

Any tax which has not been paid by the due date attracts interest at
the rate of 20% per annum on the amount of unpaid tax, calculated
from the first day after the due date until the date the tax is paid.

Interest is also payable for the late payment of tax in addition to the
penalty.

43
8.10 Import VAT
VAT on import is charged on goods and services imported from
outside the borders of Namibia.

8.7.1 Import VAT Rate

The VAT import rate is charged
at 15% and 1.5% upliftment
of customs of the value of the
goods and services

8.10.2 Registration for Import VAT

Registration for import is done voluntarily by a Company or Person
wishing to apply. Once the company or person is registered for
import, payments can be made at IRD office on or before the 20th
following the month of import.

A non-registered company or person should pay import VAT upon

the point of entry at the border. Only companies / sole proprietors
registered for VAT can register for Import VAT.

8.10.3 Import VAT Due Dates

The import VAT return is due on the 20th of every month. However, if
the 20th falls on a Saturday, Sunday or Public Holiday, the payment
is due the following working day.

44
 9 Tax Invoices

“ ”
Next to being shot at and missed, nothing is really
quite as satisfying as getting an income tax refund
- Fisher Jones Raymond

A tax invoice is a commercial document issued by a seller, for a

buyer, relating to a sale transaction. The tax invoice indicates the
products, quantities and agreed prices for products or services the
seller has provided to the buyer.

A VAT registered dealer, selling goods and services, may issue to

the buyer a tax invoice as proof of supply of goods or services.

To constitute a tax invoice, the following information must

appear on the invoice:
• The words “tax invoice” must be clearly stated on the
document
• Name, address and VAT registration number of the
supplier
• Name and address of the recipient
• Invoice number and date
• Description of goods and services
• Quantity or volume of the goods and services,
• Unit price(s) of goods or services
• Total VAT charged, along with the total price

45
 SAMPLE COMPANY BILL TO:
Company / Client TAX INVOICE
Address line 1 Address line 1 VAT Nr: 1234567891452
Address line 2 Address line 2
City City, Country INVOICE NR: 00025
Country INVOICE DATE: 12 / 01 / 2017

DESCRIPTION QTY PRICE AMOUNT

Description of the good or services delivered will come here 4 $ 1 500.00 $ 6 000.00
More description comes here 2 $ 120.00 $ 240.00

Sub Total $ 6 240.00

VAT (15%) $ 936.00
TOTAL $ 7 176.00
Sample Invoice

PLEASE NOTE!
It is illegal to issue more than one tax invoice for the same supply
of goods and services. Where a VAT registered person has lost
the original tax invoice, the supplier may only provide a copy tax
invoice, which must be clearly marked “copy”. A photocopy of the
original tax invoice is not acceptable.
46
 10 Transfer Duty
Transfer duty is a duty payable by any person or other than natural
person, transferring a fixed or immovable property (land, housing,
buildings, etc). A natural person is any human being.
The Transfer Duty Act 14 of 1993 regulates all transactions with
regard to transferring of fixed properties.

The table below indicates the rates of transfer duty compared to the
value of the land acquired:

PLEASE NOTE!
The transfer duty payable by any person other than a natural
person when acquiring land is 12% of the value of the property
acquired.

Example: Transfer Duty Calculation

Mr Frans bought a house to the value of N$ 820 000 in Khomasdal,
Windhoek. A house and the land it sits on is an immovable property
and so Mr Frans must pay a transfer duty of 1% of the amount
which is more than N$ 600 000.

Therefore, the transfer duty equals = (Purchase price – exempt

amount) x 1%
= (N$ 850 000 – N$ 600 000) x 1%
= N$ 250 000 x 1% = N$ 2 500

So the transfer duty payable by Mr Frans is N$ 2 500 for the house

with a value of N$ 850 000.
47
 Stamp Duty 11
Stamp duty is tax payable to legalise contractual agreements. For
example, when a buyer purchases revenue stamps to ensure that
the contract between him and the seller is legal.

Stamp duty is governed by the Stamp Duties Act 13 of 1993.

Revenue stamps, also known as fiscal stamps are used as an
instrument to collect the stamp duty on contractual agreements. A
natural person or a company buys revenue stamps to the value of
the stamp duty payable and stick it on the contract document, in
order to legalise the agreement.

CONTRACT

Stamp duties are payable on fixed deposits, marketable securities

and life cover policies because they involve contractual agreements.
You can buy revenue stamps from any regional branch of MoF,
IRD’s Cash Offices or at any NamPost Office branch in Namibia.

48
 The following documents are exempt from paying stamp duties for:
• Any document signed by, on behalf or in favour of the
government and where government is liable to pay stamp
duty on the document.
• Agreements signed in favour of local authorities are also
exempted from stamp duty.
• Agreements by charitable organisations as well as
educational institutions are also free from stamp duty.

For any natural person that enters into a contractual agreement to

the value of N$ 600 000, or less, does not need to pay any stamp
duty.

However, any agreement to the value of more than N$ 600 000 is

expected to pay N$ 10.00 for every N$ 1 000 of the transaction.

Example: Stamp Duty Calculation

Mr Pineas is buying a plot valued at N$ 900 000 for his business
and has signed a purchase agreement with the seller.

Mr Pineas will pay N$ 10 for every N$ 1 000 of the transaction

amount:

Stamp Duty Payable: N$ 900 000.00 divided by N$ 1 000 = 900

900 x N$10 = N$ 9 000

So, Mr Pineas has to pay N$ 9 000 in stamp duties in order to

legalise his purchase agreement.

“
The hardest
thing in this world to

”
understand is the income
tax
- Albert Einstein

49
 Tax Calendar 12

JUN
7
201

50
 Frequently Asked Questions (FAQ) 13
Q1Iffixed-term
I am a temporary employee or working on a
contractual bases, should I also register
as an income taxpayer?

A: Yes, temporary employees and contract employees are both

expected to register for income taxes and pay taxes for the period
they have been employed.

Q2Where can I get information about taxes from?

A: For more information on tax, you can visit any IRD offices, ask a
qualified tax accountant, or consult online tax websites for Namibia.

51
Q3How will I determine if I am to pay IRD or if I am
getting a refund?

A: If you fill out your tax return correctly, with the necessary
calculations, you should be able to see if you are owed money back
or if you owe additional money to IRD.

Q4When and how are outstanding income taxes paid

to IRD?

A: The taxpayer is expected to do a self-assessment before submission

of the income tax return. If there is an outstanding amount payable,
the taxpayer should settle the amount as explained in Chapters 5.5-
5.6. Taxpayers can also make arrangements so that an instalment
amount is deducted from their salary.

Q5My colleagues at work are receiving income tax

refunds every year but I never receive any refunds.
Who is entitled to get refunds?

A: Tax refunds are normally payable when the taxpayer is over

deducted, which is when the tax deducted from the taxpayer’s
salary is more than the tax that should be owed.

Q6What happens to the money the government

collects for taxes?

A: Government uses its tax revenues to help it pay and budget

for public services, paying its salaries, funding social welfare
programmes, and ensuring national security among others.

52
 14 Abbreviations
EFT – Electronic Funds Transfer

ID – Identification Document

IRD – Inland Revenue Department

FLI – Financial Literacy Initiative

GDP – Gross Domestic Product

GIZ – Deutsche Gesellschaft für Internationale

Zusammenarbeit (GIZ) GmbH

GST – General Sales Tax

MISTSEMD – Ministry of Industrialisation, Trade and SME

Development

MoF – Ministry of Finance

PAYE – Pay As You Earn

VAT – Value-Added Tax

53
“
In this world, nothing

”
can be said to be certain,
except for death and taxes
- Benjamin Franklin

54
 15 Platform Supporters

Office of the First Lady

National Youth Council

Audit Support 2016/17”

Namibia Financial Sector Charter

Namibia SME Forum

55
 Notes

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56
The FLI was officially launched by the Ministry of Finance on 15 March 2012 and
is a national platform comprising of numerous platform partner institutions from
the Namibian public, private and non profit sectors. The FLI is dedicated towards
educating the public on money matters as well as financial consumer protection
issues.

You Tube
www.fli-namibia.org www.facebook.com/finlitnam @flinamibia www.youtube.com/finlitnam info@fli-namibia.org
www.facebook.com/thetigas

Cnr of John Meinert & Moltke Street, Tel.: (+264) 61 209 2295/6/7 Private Bag 13295, 77077*
CBD, Windhoek Fax: (+264) 61 245 696 Windhoek, Namibia *40 cents per SMS.
Across all 3 networks
Terms and Conditions apply.

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