Trade and Investment

Export of Goods

Namibia is a member of the World Trade Organization (formerly GATT) benefiting from the Generalised System of Preferences and signatory to the Cotonou Agreement, which makes possible to export goods to the EU with reciprocal reduction or exemption of customs duties. Namibia is also a member of the Customs Union and the Southern African Development Community of Southern Africa. The country has a favorable legislative and fiscal environment, with a government committed to promoting the engines of economic growth and welfare rolls.

Export Processing Zone (EPZ)

Since 1996, the Government of Namibia decided to implement, one EPZs property policy intended to serve as a tax facilitator for the country's manufacturers export-oriented, in exchange for technology transfer, capital inflow, development qualifications and job creation.


  • Facilitate the importation of productive capital and foreign technology, and the transfer of technical and industrial expertise to the local labor force;
  • Contribute to increasing the industrial sector's contribution in creating employment, GDP and exports of manufactured products;
  • Promote diversification of the local economy.

The Namibian EPZ offers manufacturers export-oriented a range of competitive advantages internationally such as tax exemptions, incentives with no expiration date oriented to the project life cycle, equal treatment among investors, freedom of location and creation of commercial and industrial infrastructures.

Responsible authority:

Chief Executive Officer, Offshore Development Company
Private Bag 13379
Windhoek, Namibia
Tel: +264-61-283-7360,
Fax: +264-61-231001

Investment Incentives

In Namibia the following taxes shall be levied:

  • Tax on income of legal persons
  • Income tax of individuals
  • Withholding tax
  • Added tax value
  • Additional tax on sales


Other types of taxes include: tax transfers , stamp duty , customs duties and local taxes. However, the country does not have any kind of tax on capital on the property, on inheritance or on gifts. Commercial partnerships are not treated as separate taxable partners, being the proceeds of economic partners taxed depending on the degree of participation in the partnership. Special incentives for manufacturers, exporters and companies located in EPZ (Export Processing Zones).

Registered Manufactures
Exporters of Manufactured Godds
Export Processing Zone Enterprises


Enterprises engaged in manufacturing, Application to the Ministry of Trade and Industry and approval by the Ministry of Finance.

Enterprises that export manufactured goods whether produced in Namibia or not. Application and approval by the Ministry of Finance.

Enterprises engaged in manufacturing assembly packaging or reak-bulk, and exporting mainly outside of SACU markets. Application to the EPZ. Committee through the ODC or EPZMC.

Corporate Tax

Set at a rate of 18% for a period of 10 years, where after it will revert to the general prevailing rate.

80% allowance on income derived from exporting manufactured good



Exemption on purchase and import of manufacturing machinery and equipment.

Normal treatment



Normal treatment

Normal treatment


NAMIBIA FACTS Easy to do Business (Rank Doing Business Report) - 88º