Namibia Revenue Agency

What Namibia Revenue Agency does

Namibia Revenue Agency (NamRA) is the statutory national revenue authority of Namibia, established under the Namibia Revenue Agency Act 12 of 2017 and operationally launched on 7 April 2021. It was formed by merging the former Department of Inland Revenue and the Directorate of Customs and Excise into a semi-autonomous organ of State under the supervision of the Minister of Finance. The agency's mandate is to assess and collect taxes and duties, receive and record all State revenue, enforce customs and revenue laws, levy penalties and interest on overdue accounts, and improve service delivery to taxpayers across Namibia.

NamRA runs a platform-based digital architecture centered on two flagship systems: ITAS (Integrated Tax Administration System) for domestic tax filing and registration (including a Tax Amnesty programme and Tax Residency Certificate issuance), and ASYCUDAWorld for customs declarations and trade processing, built on UNCTAD's Automated System for Customs Data. Supporting tools include the E-Tariff Tool for tariff classification, the Electronic Advance Ruling (eAR) platform launched in November 2024, the eCoO electronic Certificate of Origin system, and a Whistleblower Hotline operated in partnership with Deloitte Namibia. Distribution extends beyond the digital portals to the new One-Stop Customs and Excise Centre in Windhoek, border posts including the Walvis Bay-Ndola-Lubumbashi corridor, and a centralized call centre.

The agency's commercial structure is that of a government entity rather than a market-priced business; it does not charge fees for core tax collection services and only levies nominal administrative charges (e.g., N$200/hour for special customs attendance). It operates across individual taxpayers, business taxpayers (companies taxed at a 32% flat rate), customs and excise traders (importers, exporters, clearing agents), mining and petroleum companies, and foreign investors, with multilingual stakeholder engagement via public notices, quarterly newsletters, and stakeholder dialogues. Governance is provided by a Board chaired by Dr Pieter Kruger, with executive leadership under Commissioner Sam Shivute.

Name

Namibia Revenue Agency

Legal name

Namibia Revenue Agency

Website

https://namra.org.na

Company type

Private

Founded year

2017

Operating status

Operating

Headcount range

251–500 employees

Short description

Namibia Revenue Agency (NamRA) is the statutory national tax and customs authority of Namibia, established under the Namibia Revenue Agency Act 12 of 2017. It administers all domestic taxes and customs duties via its ITAS and ASYCUDAWorld digital platforms, serving individual taxpayers, businesses, customs traders, and the mining sector.

Ownership category

akta.pro rank

Product category

Tax Administration and Revenue Collection

NAICS

Executive, Legislative, and Other General Government Support (921), Public Administration (92), Regulation, Licensing, and Inspection of Miscellaneous Commercial Sectors (92615)

akta.pro primary industry

Revenue Systems, E-Filing & Digital Tax Administration (BPAIADAO)

akta.pro secondary industries

Tax Return Filing, Processing & Assessment (BPAIADAC), Excise, VAT/Sales Tax & Indirect Tax Administration (BPAIADAH), Withholding & Payroll Tax Administration (BPAIADAI), Interagency/International Information Exchange & Cooperation (BPAIADAN)

Keywords

• Tax administration
• Customs and excise
• Revenue collection
• Taxpayer compliance
• Trade facilitation

Headquarters

HQ city

Windhoek

HQ country

Namibia

HQ region

Africa

Offices3 records

Markets served

GTM type

B2B and B2C

Offering type

Services

Cost components

Personnel, Operations, Technology or R&D, Infrastructure, Others

Revenue model

1. Tax and Duty Collection: NamRA assesses and collects taxes and duties on behalf of the State, including income tax, VAT, employee tax, withholding tax, stamp duty, transfer duty, customs and excise duties, and export levies. It receives and records all State revenue.

Pricing tiers

Go-to-market motion2 records

Distribution channels5 records

Marketing channels5 records

Core offering

The Namibia Revenue Agency (NamRA) is Namibia's national tax collecting authority, responsible for administering Namibian tax laws and customs and excise services. It assesses and collects taxes and duties (income tax, VAT, employee tax, withholding tax, stamp duty, transfer duty, customs and excise duties, and export levies), receives and records all State revenue, enforces compliance through penalties and interest, and facilitates international trade through customs and excise operations. Digital services are delivered via ITAS, ASYCUDAWorld, E-Tariff, eAR, and eCoO platforms.

Product overview

Namibia Revenue Agency operates a platform-based architecture consisting of two primary digital systems: ITAS (Integrated Tax Administration System) for domestic tax administration and ASYCUDAWorld for customs management. Supporting tools include the E-Tariff Tool for tariff classification, the Electronic Advance Ruling (eAR) platform for customs rulings, and the eCoO system for certificates of origin. The agency also provides Tax Residency Certificate services, administers the Tax Amnesty Programme through ITAS, and operates a Whistleblower Hotline in partnership with Deloitte Namibia. All systems are accessible via the namra.org.na portal and are used for assessing/collecting taxes, administering customs and excise, and ensuring compliance with Namibian revenue laws.

Differentiator

Problem solved

Functional benefit

Products and services

• Integrated Tax Administration System (ITAS)

Quantifiable outcome

• Only 5% of companies currently complying with mineral and petroleum licence transfer tax regulations, indicating enforcement gap
• +1 more outcomes

Named customers5 records

Segments5 records

Ideal customer profiles4 records

Technology focussed Yes

API detail

Has API

No

API docs

API detail

Core technology

AI maturity

App detail

Feature5 records

Partnerships

15 partnerships are on record, tiered core and minor.

• Deloitte NamibiacoreStrategic or Co-development Partner · 6 September 2024NamRA partnered with Deloitte Namibia to create a robust Whistleblowing Hotline providing a secure and confidential platform for reporting concerns including corruption, fraud, bribery, tax evasion, money laundering, smuggling, and drug trafficking.
• BotswanacoreOthersNamibia-Botswana Double Taxation Agreement to avoid double taxation and prevent fiscal evasion.
• FrancecoreOthersNamibia-France Double Taxation Agreement to avoid double taxation and prevent fiscal evasion.
• GermanycoreOthersNamibia-Germany Double Taxation Agreement to avoid double taxation and prevent fiscal evasion.
• IndiacoreOthersNamibia-India Double Taxation Agreement to avoid double taxation and prevent fiscal evasion.
• MalaysiacoreOthersNamibia-Malaysia Double Taxation Agreement to avoid double taxation and prevent fiscal evasion.
• MauritiuscoreOthersNamibia-Mauritius Double Taxation Agreement to avoid double taxation and prevent fiscal evasion.
• RomaniacoreOthersNamibia-Romania Double Taxation Agreement to avoid double taxation and prevent fiscal evasion.
• Russian FederationcoreOthersNamibia-Russian Federation Double Taxation Agreement to avoid double taxation and prevent fiscal evasion.
• South AfricacoreOthersNamibia-South Africa Double Taxation Agreement to avoid double taxation and prevent fiscal evasion.
• SwedencoreOthersNamibia-Sweden Double Taxation Agreement to avoid double taxation and prevent fiscal evasion.
• United KingdomcoreOthersNamibia-United Kingdom Double Taxation Agreement to avoid double taxation and prevent fiscal evasion.
• Southern African Customs Union (SACU)coreOthers2002 SACU Agreement governing customs procedures, duty harmonization, and trade facilitation among member states including Namibia, Botswana, Lesotho, Eswatini, and South Africa.
• United Nations Conference on Trade and Development (ASYCUDA)coreTechnology or IntegrationASYCUDA (Automated Systems for Customs Data) is designed and developed by UNCTAD for Customs Administrations worldwide to comply with international standards for import, export and transit procedures.
• National Youth Service (NYS)minorStrategic or Co-development PartnerNamRA and NYS partnership to strengthen youth development initiatives.

Scale indicators3 records

Recent moves7 records

Expansion highlights6 records

Direct peers

• South African Revenue Service (SARS): SARS is the closest direct peer: NamRA's larger sister agency within SACU, administering the same tax categories (income tax, VAT, customs/excise) with an overlapping digital platform stack. Comparator because it executes analogous taxpayer-registration, filing, enforcement, and trade-facilitation mandates in a neighbouring economy sharing customs-union rules.
• Botswana Unified Revenue Service (BURS): BURS is a fellow semi-autonomous national revenue agency and SACU member state with an essentially identical mandate (domestic taxes + customs/excise on the same revenue base). Closely comparable in scale, jurisdiction size, and digital strategy, including use of ASYCUDA-style customs systems and similar taxpayer-segmentation approach.
• Zambia Revenue Authority (ZRA): ZRA is a semi-autonomous revenue authority running comparable tax-and-customs functions and the same cargo-levy/cross-border trade business on the Walvis Bay-Ndola-Lubumbashi corridor that NamRA regulates. Directly comparable because both operate customs-trade-facilitation and corporate/individual income tax systems in resource-heavy African economies.
• Kenya Revenue Authority (KRA): KRA is one of Africa's benchmark semi-autonomous revenue authorities—offers the same integrated tax-and-customs mandate with a mature digital platform (iTax, ICMS). Comparable as a structural/operational reference for NamRA's ambition to digitize domestic tax administration and customs clearance.
• Tanzania Revenue Authority (TRA): TRA executes a near-identical national revenue mandate (income tax, VAT, excise, customs) under a semi-autonomous statute with a strong digital transformation programme (TIMS). Peer because it shows the typical operating and IT blueprint that African revenue authorities of NamRA's profile converge toward.
• Ghana Revenue Authority (GRA): GRA is a merged customs-and-domestic-tax agency with the same integrated mandate and comparable reliance on mining/extractive customs collections. Peer given structural isomorphism—semi-autonomous statutory body delivering domestic taxes alongside customs, including a digital customs platform (ICUMS).
• Uganda Revenue Authority (URA): URA operates an analogous tax-and-customs integrated mandate with a comparable digital stack (e-tax, ASYCUDA-based customs) and similar focus on widening the formal taxpayer base in a developing economy. Useful peer for benchmarking ITAS-like modernization trajectories.
• Rwanda Revenue Authority (RRA): RRA is a smaller semi-autonomous revenue authority pursuing aggressive digitalization of tax filing and customs clearance, making it a structural peer to NamRA's modernization ambitions. Comparable mandate (income tax, VAT, excise, customs) and similar strategic emphasis on taxpayer-service delivery.
• Mauritius Revenue Authority (MRA): MRA administers the same integrated tax-and-customs mandate under semi-autonomous statute in a similarly small economy, and is a signatory to one of NamRA's 12 active Double Taxation Agreements (Mauritius). Peer for jurisdictional scale and digital-tax-administration best-practice comparison.

Broad incumbents

• HM Revenue & Customs (HMRC), United Kingdom: HMRC is a much larger national revenue authority with a mature digital tax platform (Making Tax Digital) and active UK-Namibia DTA. Not a direct competitor but a benchmark incumbent whose digital-tax-administration roadmap broadly informs the trajectory NamRA is pursuing with ITAS.

Market position

Strengths5 records

Weaknesses5 records

Competitive moat5 records

Key risks6 records

Key highlights7 records

Customer concentration

• Xx.com/namra_org_na
• Facebookfacebook.com/NamRA.org.na
• LinkedInlinkedin.com/company/namibia-revenue-agency

Revenue estimate

Valuation estimate

Number of profiles

Profiles16 records

Funding overview

Funding rounds

Investors

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M&A

Investments

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Frequently asked questions about Namibia Revenue Agency