What is NamRa?
NamRA (Namibia Revenue Agency) is the government office that collects taxes. Once your business is registered at BIPA, you must also register with NamRA for a TIN (Taxpayer Identification Number). This makes your business tax-compliant and legal to trade.
Why Tax Registration Matters
- It’s required by law for all businesses in Namibia.
- You need a TIN to open a business bank account.
- You need it to apply for tenders, import goods, or get paid by companies/government.
- It shows you are a serious and compliant business owner.
What Is a TIN?
A Taxpayer Identification Number (TIN) is your unique tax number. It’s like an ID number, but for your business or income tax.
You’ll use this number when:
- Paying taxes
- Issuing invoices
- Registering for VAT
- Applying for tax clearance certificates
How to Register for a TIN (Step-by-Step)
🔹 For an Individual
- Fill in the ITX_Individual_Registration_Form Individual (Individual Taxpayer Registration)
- Attach:
- Certified copy of your ID
- Proof of address (e.g. water bill or stamped letter)
Submit at your nearest NamRA office or online via the NamRA ePortal
🔹For a Business Entity (CC or Pty Ltd)
- Fill in the ITX_Business_Registration_Form Business (Business Taxpayer Registration)
- Attach:
- BIPA registration certificate
- Certified IDs of all directors/members
- Proof of address for the business
- Bank account confirmation letter (optional but helpful)
- Submit to your nearest NamRA office or online via the NamRA ePortal
Why Tax Registration Matters
- It’s required by law for all businesses in Namibia.
- You need a TIN to open a business bank account.
- You need it to apply for tenders, import goods, or get paid by companies/government.
- It shows you are a serious and compliant business owner.
What Taxes Do You Need to Know About?
Income Tax
|
Who It Applies To |
When |
|
All businesses & individuals |
Every year (March–June) |
Visit the NamRa Website for more information
Value Added Tax (VAT)
|
If your sales exceed N$500,000/year |
Monthly |
Visit the NamRa Website for more information
https://www.namra.org.na/tax-types/page/value-added-tax-vat-30120/
PAYE
|
If you employ staff |
Monthly |
Visit the NamRa Website for more information
https://www.namra.org.na/tax-types/page/employee-tax-30120-30120/
Withholding Tax
Stamp Duty
Transfer Duty
Example: How Annual Tax Is Calculated (Small Business)
Let’s say your business made N$120,000 profit last year.
- Tax threshold: First N$100,000 – no tax
- The next N$20,000 is taxed at 18%
- Your tax = 18% of N$20,000 = N$3,600
This is simplified — larger profits have different brackets. NamRA or a tax consultant can assist.
Documents You’ll Need
- Completed tax form (ITA22 or ITX77)
- Certified ID copies
- BIPA certificate
- Proof of business address
Optional: bank letter
Where to Register
- Online: Visit the NamRA website
- In person: Any NamRA office (main office is in Windhoek)
Tips for Success
- Keep your documents certified and updated
- Open a file for your tax documents and payments
- File your tax returns on time — avoid penalties
- Ask for help at NamRA offices — they will guide you