Namibia Cross-Border Tax

General reference only. This skill is general tax reference material for AI-assisted workflows. Do not rely on it to file, pay or take a position without review by a qualified professional in Namibia.

Who this applies to

Namibian payers and non-residents with Namibian-source income. A payment to an address outside Namibia is presumed made to a non-resident (s.35A(5)).

Rates, bands and thresholds

Item	Amount	Tax year	Official URL
Dividends, company holding 25%+	10%	2026	https://www.lac.org.na/laws/annoSTAT/Income%20Tax%20Act%2024%20of%201981.pdf (s.45(a))
Dividends, other	20%	2026	https://www.lac.org.na/laws/annoSTAT/Income%20Tax%20Act%2024%20of%201981.pdf (s.45(b))
Interest to non-resident	10%, final	2026	https://www.lac.org.na/laws/annoSTAT/Income%20Tax%20Act%2024%20of%201981.pdf (s.35B)
Interest from banks and unit trusts, not to a Namibian company	10%, final	2026	https://www.lac.org.na/laws/annoSTAT/Income%20Tax%20Act%2024%20of%201981.pdf (s.34A)
Royalties	10%	2026	https://www.lac.org.na/laws/annoSTAT/Income%20Tax%20Act%2024%20of%201981.pdf (s.35)
Management or consultancy fees	10%, final	2026	https://www.lac.org.na/laws/annoSTAT/Income%20Tax%20Act%2024%20of%201981.pdf (s.35A(3)(a))
Directors and entertainment fees	25%, final	2026	https://www.lac.org.na/laws/annoSTAT/Income%20Tax%20Act%2024%20of%201981.pdf (s.35A(3)(b))

Government stock interest is outside s.34A. Interest paid by the State, or by a Namibian bank to a foreign bank, is exempt from the s.35B tax (s.35B(7)). Treaties may reduce rates; read the treaty.

The base

Gross amount paid. "Consultancy" covers administrative, managerial, technical and consultative services.

Deadlines and filing

Pay and file within 20 days after the month of withholding (NamRA); interest to non-residents by the 20th of the next month (s.35B(5)); s.34A interest within 20 days after the month following the month it accrued (s.34D). Interest is deemed paid at the earlier of payment or due date. Dividends: company or agent pays NRST. Freight tax for non-residents: forms on NamRA. Payment reference: see the company skill.

Penalties and interest

10% penalty per month or part and 20% interest, limited to the unpaid tax (NamRA).

Cross-border points

Imported services VAT: VAT skill. Pricing: transfer pricing skill. Exchange control is not covered.

Two worked examples that recompute

Example 1. Consultancy fee N$100,000: withhold N$10,000.

name: Fee
inputs:
  a: 100000
steps:
  - wt: a * 0.10
expected:
  wt: 10000.00

Example 2. A decision: a holder at 25% or below it. Dividend N$1,000,000 costs N$100,000 at 25%+, N$200,000 below.

name: NRST
inputs:
  d: 1000000
steps:
  - hi: d * 0.20
  - lo: d * 0.10
  - save: hi - lo
expected:
  save: 100000.00

Ask the client first

1. Payee's country and residence?
2. Type of payment?
3. Shareholding percentage?
4. Treaty relied on?
5. Date paid?

Sources

Source	URL	Read on
Income Tax Act 24 of 1981, annotated to Act 4 of 2024 (read: ss.34A, 34D, 35, 35A, 35B, 45)	https://www.lac.org.na/laws/annoSTAT/Income%20Tax%20Act%2024%20of%201981.pdf	2026-11-01
NamRA withholding page (read: whole page)	https://www.namra.org.na/tax-types/page/withholding-tax-30120/	2026-11-01

Not yet confirmed: Treaty list and treaty rates (no official list opened); s.35 royalty base beyond the opening words.