Namibia VAT standard rate
Namibia VAT standard rate is 15 percent, in force since 27 Nov 2000. Last checked against the official source on 24 Jul 2026.
Value-added tax standard rate imposed by section 6(1) of the Value-Added Tax Act 10 of 2000 on every taxable supply by a registered person and on every import of goods or services, administered by the Namibia Revenue Agency (NamRA).
| Current value | 15 percent |
|---|---|
| In force from | 2000-11-27 |
| Official source | Value-Added Tax Act 10 of 2000 (GG 2337), section 6(1) — 'calculated at the rate of 15 per cent on the value of the supply or import' (subsection substituted by Act 6 of 2002); consolidated Annotated Statutes text published by NamRA on its own site |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
15% since VAT commenced on 27 November 2000 (Act 10 of 2000 brought into force by GN 220/2000, GG 2402), replacing the old Sales Tax and additional sales levies. RATE-CHANGE TRAP: section 6(1) was SUBSTITUTED by the Value-Added Tax Amendment Act 6 of 2002 (GG 2818, 27 Sep 2002, effective 1 Nov 2002) — but that Act's long title shows the substitution was 'to abolish the 30% tax rate' and 'to repeal the Schedule of goods subject to the 30% tax rate' (a luxury-goods second positive rate). The 15% standard rate itself was not changed; from 1 Nov 2002 15% is the only positive rate. NamRA's own taxpayer brochure confirms 'VAT is levied at the standard rate of 15%' (https://www.itas.namra.org.na/assets/documents/other-forms/Value_Added_Tax_Brochure.pdf) but that brochure is STALE — it still carries Ministry of Finance / Inland Revenue Department branding and still quotes the old N$500,000 compulsory registration threshold. REGISTRATION THRESHOLD: raised from N$500,000 to N$1,000,000 by section 3 of the Value-Added Tax Amendment Act 5 of 2024 (GG 8443, 16 Sep 2024), which came into operation on 1 October 2024 by ministerial commencement notice GN 281 of 2024 (the Act itself commenced only 'on a date determined by the Minister'). Voluntary registration remains available above N$200,000. Other rates: zero-rated supplies are listed in paragraph 2 of Schedule III (exports, certain foodstuffs, residential land/buildings, telecommunication services to residential accounts and others); exempt supplies in paragraph 2 of Schedule IV. ACCESS NOTES: the consolidation NamRA hosts is only current to Act 12 of 2015 and does not incorporate Act 14 of 2022 or Act 5 of 2024, so use it for the rate but not for thresholds; namra.org.na topic pages (e.g. /tax-types/page/value-added-tax-vat-30120/) are client-rendered and return an empty body to fetchers; namiblii.org returns HTTP 403; all *.gov.na hosts (mof.gov.na, mol.gov.na, mict.gov.na, lrdc.gov.na) refused connection or failed DNS at confirmation.
Get it programmatically
curl https://afriref.dev/v1/na/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/na/vat/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/na/vatOther Namibia series: Bank of Namibia Repo rate · VAT registration threshold · National minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate (non-mining) · Withholding tax rates · Prescribed rate of interest (mora interest) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Niger · Nigeria · Republic of the Congo · Rwanda · Senegal · all 34