Tax Considerations for Foreign-Owned Companies in Namibia
Key tax points foreign investors must understand: corporate income tax, withholding tax on dividends, and transfer pricing obligations.
Corporate Tax & Withholding
Namibian corporate income tax is 32% on domestic income. Dividends paid to foreign shareholders are typically subject to 10% withholding tax, with treaty relief available in some cases.
Transfer Pricing
Related-party transactions must be at arm's length. Prepare transfer pricing documentation for intercompany management fees, royalties, and loans.
Practical Steps
Register with NAMRA early, maintain clear intercompany agreements, and consult tax advisers for treaty analysis.
Need help registering your business in Namibia?
Chrimson Consultants handles company registration, BIPA compliance, NAMRA tax registration, and tender-readiness for Namibian businesses. Contact us today.