NA Value-added tax (VAT) Rates Namibia — Value-added tax (VAT)

General VAT Rate Other Rates Local Currency
15% 0% Dollar (NAD)

Namibia's general VAT rate is 15%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the Commissioner of Inland Revenue in Windhoek.

Namibia is a member of the Southern African Customs Union Member, South African Development Community Member trading bloc, which may affect international VAT collection and regulations.

Namibia's consumption tax is called the Value-added tax (VAT), which was introduced in November 2000.


Namibia VAT rates for 2017

Standard
15%
Other

Zero-rated and exempt


Namibia VAT number format

Businesses in Namibia that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Commissioner of Inland Revenue, and will follow a certain format. The VAT number format is 123 4567-01-5.


Namibia VAT return periods

Businesses in Namibia that are required to collect tax from consumers must file regular tax returns with the Commissioner of Inland Revenue in Windhoek. Namibia's VAT return periods are:

Bimonthly


Namibia Value-added tax (VAT) Thresholds

These are the revenue thresholds at which businesses in Namibia are required to start collecting and remitting tax.

Compulsory registration
Annual taxable supplies of NAD500,000
Voluntary registration
A reasonable expectation that future taxable supplies will exceed NAD200,000 in a 12-month period

Recovery of VAT by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Namibia are required to collect taxes from the consumer.


Namibia VAT Refunds

Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Namibia VAT refund program, more info can be obtained from the Commissioner of Inland Revenue.


NA Value-added tax (VAT) Rates Namibia Tax Sources & Citations

  • EN: Namibia Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Namibia's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Namibia tax information on this page is incorrect or out of date.
Citations:
  1. Namibia Commissioner of Inland Revenue (accessed 2017)
  2. Ernst & Young global VAT tax study, Namibia (updated 2017)

  3. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **
Source: http://world.salestaxhandbook.com/na-namibia