Namibia VAT registration threshold
Namibia VAT registration threshold is 1000000 NAD, in force since 1 Oct 2024. Last checked against the official source on 10 Aug 2026.
The turnover at which VAT registration becomes compulsory in Namibia, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
Compare VAT registration threshold across all 34 African countries →
| Current value | 1000000 NAD |
|---|---|
| In force from | 2024-10-01 |
| Official source | Value-Added Tax Act 10 of 2000, s.15(1)(b) as substituted by s.3 of the Value-Added Tax Amendment Act 5 of 2024 (GG 8443, 16 September 2024): a person 'becomes liable to be registered - (i) at the end of any period of 12 months, where during that period such person made taxable supplies the total value of which exceeded N$1 000 000; or (ii) at the beginning of any period of 12 months, where there are reasonable grounds for believing that the total value of taxable supplies to be made by such person during that period will exceed N$1 000 000'. Application within 21 days of becoming liable (s.15(6)). The Amendment Act was brought into force on 1 October 2024 by GN 281/2024 (GG 8460) (s.7 of the Act left commencement to ministerial notice). |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: a ROLLING 12-month test — liability at the END of any 12-month period in which taxable supplies EXCEEDED N$1,000,000 (exactly N$1,000,000 does not trigger), or at the BEGINNING of any 12-month period where there are reasonable grounds to believe supplies will exceed it. Taxable supplies = standard-rated PLUS zero-rated, valued under s.8; the Commissioner may AGGREGATE supplies of connected persons (s.15(2)(b)). Application within 21 days (s.15(6)). Escape hatch: no liability where the crossing arises SOLELY from cessation or a substantial permanent scale-down of the activity, or replacement of capital goods (s.15(3)). Regional and local authorities are liable from commencement of any taxable activity, threshold ignored (s.15(5)). Voluntary registration: available where expected taxable supplies exceed N$200,000 in 12 months (s.15(4) — unchanged by the 2024 Act) and for pre-revenue intending traders (s.15(1)(c), inserted by Act 14 of 2022); the Commissioner may refuse (no fixed place, poor records, past non-compliance — s.15(7)). NON-ESTABLISHED SUPPLIERS: no special regime and no separate threshold — a non-resident carrying on a taxable activity in Namibia is measured against the same N$1,000,000, and NamRA practice requires a Namibian representative and local bank account to register. Imported services: reverse charge on the RECIPIENT where the services are not acquired for making taxable supplies; Act 5 of 2024 (s.2) reset the compliance clock — import declaration and payment now due within 20 days FOLLOWING THE MONTH of import (previously 30 days after the time of import). IMPORTED DIGITAL SERVICES: none — Namibia has no non-resident e-services registration regime as of Aug 2026; B2C digital imports rely on the recipient's s.14 self-declaration (rarely policed in practice). Budget statements have floated modernisation, but nothing is enacted. Traps: (1) Timing: the 2024/25 budget announced the increase, the Act was gazetted 16 September 2024, but s.7 made commencement ministerial — GN 281/2024 (GG 8460) set 1 OCTOBER 2024; sources implying an April 2024 or 16 September start are wrong, and the N$500,000 figure was still the law until 30 September 2024. (2) The forward-looking limb catches large new contracts at the START of a 12-month period — waiting for actuals is non-compliance. (3) Zero-rated exports count toward the N$1,000,000 even though they carry no output tax. (4) Micro businesses below N$200,000 expected turnover cannot register even voluntarily. (5) The same Act raised the cash-sale tax-invoice de minimis from N$100 to N$1,000 and switched refund/overdue interest to Bank of Namibia repo/prime-linked rates. (6) History for stale-source detection: N$200,000 (Act 10 of 2000, VAT live 27 November 2000) -> N$500,000 (Act 12 of 2015, effective 1 January 2016) -> N$1,000,000 (Act 5 of 2024, effective 1 October 2024).
Get it programmatically
curl https://afriref.dev/v1/na/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/na/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/na/vat-registration-thresholdOther Namibia series: Bank of Namibia Repo rate · VAT standard rate · 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