Namibia's tax year for individuals runs from 1 March to 28/29 February, and different taxpayers face different filing deadlines. Missing them triggers penalties and interest, and NamRA good standing — which tenders and banks routinely require — depends on being up to date. Here is who files what, and when.
The deadlines at a glance
Note for 2026: NamRA publicly extended all returns falling due on 30 June 2026 to 31 August 2026 because of technical issues on the ITAS portal — extensions like this are announced on NamRA's channels, so check before assuming one applies.
| Taxpayer | Return | Deadline |
|---|---|---|
| Salaried individuals (PAYE only) | Individual income tax return | 30 June (four months after the end of February tax year) |
| Farmers and business individuals | Individual income tax return | 30 September |
| Provisional taxpayers (individuals) | 1st provisional payment | On/before 30 August (at least 40% of the expected year's tax) |
| Provisional taxpayers (individuals) | 2nd provisional payment | On/before the end of February (year end) |
| Provisional taxpayers (individuals) | Final top-up | On/before 30 September |
| Companies | Annual income tax return | Generally within 7 months of financial year end |
Who counts as a provisional taxpayer?
Any individual who earns more than N$5,000 of taxable income that is not subject to PAYE — for example rental income, business or farming profits, or significant interest — must register as a provisional taxpayer and pay tax during the year rather than only on assessment.
Salaried employees whose only income is their PAYE-taxed salary are not provisional taxpayers; their employer's monthly PAYE effectively prepays their liability, and the annual return reconciles it.
Filing on ITAS
- Returns are filed on NamRA's ITAS portal (itas.namra.org.na); register your account and link your tax number once
- Salaried individuals need their PAYE 5 certificate from their employer — the return's employment income must match it
- Provisional taxpayers file provisional returns with each payment, then the annual return
- Keep the ITAS acknowledgement; the return status on the portal shows when the assessment is issued
What happens if you file or pay late
- Penalties and interest accrue on late payments, and unfiled returns block your NamRA good standing certificate
- No good standing means no government tenders and difficulty with bank facilities — the practical cost usually dwarfs the penalty itself
- If a deadline is genuinely unmanageable, engage NamRA before the date rather than after it; extensions and arrangements exist, silence does not help
Frequently asked questions
When is the individual tax return due in Namibia?
30 June for salaried individuals and 30 September for farmers and business individuals — for the tax year that ended on 28/29 February. NamRA occasionally extends deadlines (the 30 June 2026 deadline was extended to 31 August 2026 due to ITAS technical issues).
When does the Namibian tax year start and end?
For individuals, 1 March to 28/29 February of the following year. Companies use their own financial year, with the return generally due within seven months of year end.
Do salaried employees need to file a return?
Yes. PAYE deducted by the employer prepays the tax, but individuals registered for income tax still file an annual return by 30 June to reconcile their position, using the PAYE 5 certificate from their employer.
Who must register as a provisional taxpayer in Namibia?
Any individual earning more than N$5,000 of taxable income not subject to PAYE — such as rental, business, farming or substantial interest income. Provisional taxpayers make payments during the year (first by 30 August, second by end of February, top-up by 30 September).
This guide is general information, not tax or legal advice. Rates and rules change — confirm current figures with NamRA, the Social Security Commission or your practitioner before filing.
Deadlines are easy when the numbers are ready. GamaERP keeps your books current all year, so returns are a review — not a reconstruction.
See Reporting & Compliance