VATupdate
VAT

VAT rates in Namibia

Quick overview

Standard Rate Reduced Rate Other Rates
15% N/A Zero-rated (0%) and exempt

The local name for VAT in Namibia is Value-added tax (VAT).

There is basically 1 VAT rate in Namibia:

  • Standard VAT rate is 15%

Recent developments

For more information about (recent) rate change developments in Namibia, please click HERE.

Standard rate: 15%

This rate applies for all transactions that take place in Namibia, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).

Zero rate (0%)

Examples of goods and services taxable at 0%

  • Exports of goods and related services
  • International transport of passengers and goods and related services
  • Certain supplies of goods that are used exclusively in an export country
  • Services supplied outside Namibia and to foreign branches and head offices
  • Certain basic foodstuffs
  • Supply of land to be used solely for residential accommodation purposes
  • Supply of goods or services to erect or extend a residential building
  • Supply of a business capable of separate operation as a going concern (provided that all of the requirements are met)
  • Supply of goods subject to the fuel levy
  • Supply of telecommunication services, electricity, water, refuse removal and sewerage to residential accounts
  • Supply of livestock on the hoof
  • Supply of intellectual property for use outside Namibia
  • Supply of services to nonresidents subject to certain provisions
  • Supply of goods or services to an export processing zone enterprise

Examples of exempt supplies of goods and services

The term “exempt supplies” refers to supplies of goods and services that are not liable to VAT and that do not qualify for input tax deduction.

  • Financial services as defined
  • Fare-paying public passenger transport
  • Educational services
  • Medical services provided by registered medical professionals
  • Hospital services provided by registered hospitals
  • Rental of residential accommodation
  • Fringe benefits provided by an employer to employees
  • Services supplied to members in the course of the management of a body corporate
  • Supplies of goods or services to heads of state
  • Supply of services by a trade union to or for the benefit of members if the supply is made from members’ contributions Option to tax for exempt supplies.

The option to tax exempt supplies is not available in Namibia.

A global VAT/GST rate overview can be found here (note this is a work in progress).

This post was last updated on September 1, 2021.

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