Namibian business compliance guides

Practical, current answers on tax, payroll and labour compliance for businesses operating in Namibia — from the team building GamaERP.

How to Calculate PAYE in Namibia (2025/26 Guide)

Step-by-step guide to calculating PAYE in Namibia: current tax brackets (tax-free threshold N$100,000), a worked example, employer obligations and deadlines.

Read guide

VAT Registration in Namibia: Who Must Register and How

Namibia's VAT registration threshold is N$1,000,000 in taxable supplies over 12 months. Learn who must register with NamRA, how to register, and what changes once you are VAT-registered.

Read guide

How to File a VAT Return in Namibia (NamRA / ITAS)

Namibian VAT returns are filed every two months, due by the 25th of the month after the period ends. Step-by-step filing guide via NamRA's ITAS portal, plus penalties for late filing.

Read guide

Social Security (SSC) in Namibia: An Employer's Guide

Namibian employers and employees each contribute 0.9% of basic salary to the Social Security Commission (min N$2.70, max N$99/month). Registration, monthly returns and MSD benefits explained.

Read guide

Leave Entitlements Under Namibia's Labour Act: What Employers Must Provide

What the Namibian Labour Act (No. 11 of 2007) requires: annual leave (20–24 working days), sick leave cycles, 12 weeks' maternity leave and compassionate leave — explained for employers.

Read guide

Corporate Income Tax in Namibia: Rates, Provisional Tax and Deadlines

Namibia's non-mining corporate tax rate is 30% (reducing to 28% from 2026/27). How provisional tax works, when returns are due, and what changed in the recent reforms.

Read guide

How to Register a Business in Namibia (BIPA Guide)

Step-by-step guide to registering a business in Namibia with BIPA: choosing between a close corporation and a Pty Ltd, name reservation, required documents, and the NamRA, SSC and municipal registrations that follow.

Read guide

Income Tax Return Deadlines in Namibia: Who Files What, and When

Namibian tax return deadlines at a glance: 30 June for salaried individuals, 30 September for farmers and business individuals, provisional tax dates, and company deadlines — with ITAS filing notes.

Read guide