Standard 15% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 NamRA rates.
Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.
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.
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.
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.
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.
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.
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.