Namibia · Proposed legislation
Namibia budget review advances VAT and export-levy reforms
On 22 October 2026, Namibia's Minister of Finance presented the FY2026/27 Mid-Year Budget Review, reaffirming several business-tax reforms and confirming that the country's final tax-amnesty programme closes on 31 October 2026.
- Official document:
- FY2026/27 Mid-Year Budget Review Statement
- Development date:
- 2026-10-22
The review is a policy statement rather than an enacting instrument. The Government said it remains committed to the tax-policy and administrative reforms announced in the main February budget, but the statement does not itself change a tax rate, relief or commencement date. Businesses should therefore distinguish the proposals from the existing amnesty programme and continue applying current law until implementing legislation or another operative instrument is issued.[1][2]
VAT, export levies and trade remedies remain under review
The Government is reviewing export-levy levels while stakeholder consultations continue, reconsidering the VAT zero-rating for sugar and considering import-VAT zero-rating for agricultural inputs and equipment. Namibia is also participating through the Southern African Customs Union in a review of anti-dumping duties on selected products. The relevant current statutes administered by NamRA include the Value-Added Tax Act 10 of 2000 and Export Levy Act 2 of 2016; the budget statement does not yet amend either Act.[1][4]
Tax Court legislation has reached the National Assembly
The statement records that an Income Tax Amendment Bill establishing a Tax Court has progressed to the National Assembly, without giving a commencement date. It also reports that coordinated work among financial, revenue and law-enforcement bodies on illicit financial flows and suspicious tax transactions has recovered N$45 million. These are separate administrative developments: the review does not present the Tax Court proposal as enacted or the recovery figure as a new charge.[1]
The existing amnesty has an immediate deadline
NamRA says taxpayers seeking the amnesty must register as e-filers through ITAS, submit all outstanding electronic returns and clear capital tax arrears. Interest and penalties are then written off in full under the programme. The relief operates alongside the recovery provisions of the Value-Added Tax Act 10 of 2000 and Income Tax Act 24 of 1981. The Minister reported that 28,157 taxpayers had regularised their affairs and confirmed that existing repayment arrangements will continue after the 31 October deadline.[1][2][3][4]
Official sources
- [1] FY2026/27 Mid-Year Budget Review Statement
Namibia Ministry of Finance / Parliament of Namibia · Document date: 2026-10-22
All 19 pages read. Cover and paragraphs 1-4 identify the 22 October presentation and documents tabled; paragraph 36 records the Tax Court bill; paragraphs 47-52 cover the tax-policy programme, export levies, VAT reviews, SACU anti-dumping work and N$45 million recovery; paragraphs 60-61 cover the 31 October amnesty deadline, 28,157 taxpayers and continuing repayment arrangements.
- [2] Public Notice — Tax Amnesty Period
Namibia Revenue Agency · Document date: 2026-07-13
Full one-page public notice read. It states the 31 October 2026 end date and the three qualifying steps: ITAS e-filer registration, complete outstanding electronic returns and payment of capital tax debt for automatic interest and penalty write-off.
- [3] Value-Added Tax Act, 2000
Republic of Namibia / NamibLII · Document date: 2024-10-01
Current consolidated text identified as Value-Added Tax Act 10 of 2000, version dated 1 October 2024; recovery and interest provisions reviewed.
- [4] Income Tax Act, 1981
Republic of Namibia / Namibia Revenue Agency · Document date: 2024-09-16
Official NamRA consolidated text identified as Income Tax Act 24 of 1981, version incorporating amendments effective from 16 September 2024; tax-recovery context reviewed.
- [5] Export Levy Act, 2016
Republic of Namibia / NamibLII · Document date: 2025-05-01
Current consolidated text identified as Export Levy Act 2 of 2016, version dated 1 May 2025; sections 5-7 and the current schedules confirm the operative levy framework that the budget review proposes to revisit.