Source-cited draft: vat / gst for Namibia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Use OpenAccountants for VAT / GST in Namibia.
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Every figure is drawn from this Tax Guide and cited to its source.
VAT overview
Namibia levies Value-Added Tax (VAT) on taxable supplies of goods and services and on imports, administered by NamRA under the Value-Added Tax Act. The standard rate is 15%, with certain zero-rated and exempt categories.
Standard VAT rate
15Value-Added Tax Act (https://taxsummaries.pwc.com/republic-of-namibia/corporate/other-taxes)
Zero-rated supplies
0Value-Added Tax Act (https://taxsummaries.pwc.com/republic-of-namibia/corporate/other-taxes)
Exempt supplies
Includes certain financial services, residential accommodation, and educational/medical services (approx — confirm)Value-Added Tax Act (https://taxsummaries.pwc.com/republic-of-namibia/corporate/other-taxes)
Compulsory VAT registration threshold
1,000,000Value-Added Tax Act (https://taxsummaries.pwc.com/republic-of-namibia/corporate/other-taxes)
Voluntary VAT registration threshold
200,000Value-Added Tax Act (https://taxsummaries.pwc.com/republic-of-namibia/corporate/other-taxes)
VAT return filing frequency
Generally every 2 months (bi-monthly tax periods)Value-Added Tax Act (https://taxsummaries.pwc.com/republic-of-namibia/corporate/other-taxes)
VAT return and payment due date
By the 25th day of the month following the end of the tax period (approx — confirm)Value-Added Tax Act (https://taxsummaries.pwc.com/republic-of-namibia/corporate/other-taxes)
Import VAT
15Value-Added Tax Act (https://taxsummaries.pwc.com/republic-of-namibia/corporate/other-taxes)
Imported services (reverse charge basics)
VAT on imported services is accounted for by the recipient where the services are used for non-taxable purposes (approx — confirm)Value-Added Tax Act (https://taxsummaries.pwc.com/republic-of-namibia/corporate/other-taxes)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Namibia computations in the OpenAccountants Tax Library.