TaxationThe following direct and indirect taxes are levied in Namibia:

Corporation tax (applicable to Companies, Close Corporations and External Companies) Personal income tax Withholding tax General sales tax Additional sales levy Other taxes include: transfer tax, stamp duty, customs duty and municipal rates. Namibia has no capital gains tax, estate duty, inheritance tax or donation tax. Partnerships are not treated as separate taxable entities and partners are taxed on their share of net partnership income.

The Income Tax and VAT are administered by the Minister of Finance via the office of the Commissioner for Inland Revenue in Windhoek, who is also responsible for the administration of Stamp and Transfer Duties.