Namibia VAT
Calculator 2026

Standard 15% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 NamRA rates.

NamRA 2026 Standard 15% Zero-Rated Exports NAD · Namibian Dollar

Last verified: 2026 · Source: NamRA (namra.mof.na)

2026 Rates: Standard VAT rate is 15%. Zero-rated: Export goods, International services, Supplies to diplomats. Exempt: Financial services, Residential accommodation, Educational services. Registration threshold: NAD 500K/year. Tax authority: NamRA.

VAT Calculator NAD · Namibian Dollar
Calculation DirectionWhich amount do you have?
Pre-Tax Amount (NAD) N$10,000
N$100N$10M
AmountOr type exact value
N$
VAT RateSelect applicable rate
Total (VAT Inclusive)
N$0
Pre-Tax Amount
VAT Amount
Applied Rate 15%
VAT as % of Total 0%
Annual projection (×12)
Formula Used

Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.

FAQ

Namibia VAT — Common Questions

What is the standard VAT rate in Namibia?
The standard VAT rate in Namibia is 15% as of 2026. This is levied on most goods and services sold within Namibia.
How do I add VAT to a price in Namibia?
Multiply the pre-tax price by 1.1500 (i.e., price × (1 + 0.15)). Example: N$10,000 × 1.1500 = N$11,500 including VAT.
How do I remove VAT from a price in Namibia?
Divide the VAT-inclusive price by 1.1500. Example: N$11,500 ÷ 1.1500 = N$10,000 pre-tax.
What goods are VAT exempt in Namibia?
VAT-exempt goods and services in Namibia include: Financial services, Residential accommodation, Educational services, Medical services. Zero-rated (taxable at 0%) include: Export goods, International services, Supplies to diplomats.

VAT in Namibia: Key Facts

Namibia applies Value Added Tax (VAT) at a standard rate of 15%. VAT was introduced on 27 November 2000, replacing the previous general sales tax and additional sales duty. As a member of the Southern African Customs Union (SACU), Namibia's VAT system is aligned with regional practices. A zero rate (0%) applies to exports, certain basic food items including maize meal, millet, bread, fresh milk, and cooking oil, as well as agricultural inputs, fuel, and certain educational materials. Exempt supplies include financial services, residential rentals, public transport, medical and healthcare services, educational services, and the supply of water and electricity to domestic consumers. The Namibia Revenue Agency (NamRA), established in 2020, administers VAT (previously handled by the Ministry of Finance). Businesses with annual taxable turnover exceeding NAD 500,000 must register for VAT. VAT returns are filed on a bimonthly basis, with payment due by the 25th of the month following the end of the tax period. NamRA provides electronic filing through its online portal. Input VAT can be reclaimed on business purchases. Namibia's VAT system has been progressively strengthened since NamRA's establishment.

Common Questions About Namibia VAT

When was VAT introduced in Namibia?

VAT was introduced in Namibia on 27 November 2000, replacing the previous general sales tax and additional sales duty. The system has been progressively modernized, particularly since the establishment of NamRA in 2020.

What food items are zero-rated for VAT in Namibia?

Zero-rated food items include maize meal, millet, brown bread, fresh milk, cooking oil, fresh fruits and vegetables, and other designated basic staples. These items carry 0% VAT.

What is the VAT registration threshold in Namibia?

Businesses with annual taxable turnover exceeding NAD 500,000 must register for VAT with the Namibia Revenue Agency. Voluntary registration may be available for businesses below this threshold.

How often are VAT returns filed in Namibia?

VAT returns are filed bimonthly (every two months). Returns and payments are due by the 25th of the month following the end of the two-month tax period. Electronic filing is available through NamRA's online portal.

What is NamRA?

The Namibia Revenue Agency (NamRA) was established in 2020 as a semi-autonomous agency to administer tax collection including VAT, income tax, and customs. It replaced the previous Directorate of Inland Revenue under the Ministry of Finance.

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