Once a company is registered, the owner has a clear set of obligations and a choice of direction. Here is the essentials: taxes, the calendar and the ideas entrepreneurs start with in Namibia.
Corporate taxes
- Corporate income tax: 32% for non-mining companies.
- VAT: 15%. Registration is mandatory above N$500,000 annual turnover and voluntary from N$200,000. Returns are due by the 25th of the following month.
- Withholding tax on payments to non-residents: 10% or 20% on dividends (depending on shareholding), 10% on interest, royalties and management fees.
Annual obligations
- two provisional income tax payments per year;
- a self-assessment return within seven months of year-end;
- the annual return to BIPA (CM23), which keeps the company on the register;
- when you hire: registering employees with the Social Security Commission.
Why Namibia interests entrepreneurs
In large cities we are used to a high standard of service, and in Namibia it is still thin. That creates a niche. Business opportunities are everywhere:
- a gym;
- a beauty salon and spa;
- a small specialised shop;
- a retail point of sale;
- property in tourist areas for rental.
Tourism remains one of the country's main sectors, so most directions are tied to tourist areas.
How to choose a direction
- Start with location: tourist areas (Swakopmund, Walvis Bay, Windhoek) differ from smaller towns in demand and competition.
- Review cases: on a business tour we show how operating businesses work and arrange in-person meetings with local lawyers, developers, realtors and auditors.
- Decide whether you need licences: some activities require them, and we clarify this in advance with partner lawyers.
What next
The first consultation is free. It covers company form, direction, licences and launch stages. A business tour with in-person meetings helps you decide on the ground.
This material is provided for reference. Data as of October 2026; rates are published by NamRA.