[{"pageID":"121","mainPageID":null,"pageName":"Tax Residency Certificate","pageLink":"tax-residency-certificate\/","teaserTxt":"The Tax Residency Certificate (TRC) is a formal document issued by the Namibia Revenue Agency (NamRA) to taxpayers (natural and juristic) certifying their tax residency in Namibia.\n\nThe TRC is generally required for the avoidance of double taxation o"},{"pageID":"3","mainPageID":null,"pageName":"Individual Tax","pageLink":"individual-tax\/","teaserTxt":"In Namibia all individuals are treated the same for tax purposes, regardless of their marital status, gender and age.\n\nTrusts, deceased and insolvent estates are also taxed on the same basis as individuals.\n\nIndividuals subject to tax include, but ar"},{"pageID":"4","mainPageID":null,"pageName":"Business Tax","pageLink":"business-tax\/","teaserTxt":"Business Income Tax is a tax collected from companies. The tax amount is based on the net income businesses obtain while exercising their business activity, normally during one business year.\n\nNamibia operates on a source-based tax system, meaning th"},{"pageID":"5","mainPageID":null,"pageName":"Investors Info Pack","pageLink":"investors-info-pack\/","teaserTxt":"Foreign investors looking at setting up business in Namibia need to consider several factors.\n\nFactors which include, but are not limited to, inter alia the Namibian Tax System, immigration requirements for individuals, exchange control regulations f"},{"pageID":"6","mainPageID":null,"pageName":"Customs & Excise","pageLink":"customs-excise\/","teaserTxt":"Customs and Excise aims to facilitate and control the movement of all goods involved in international trade.\nCustoms and Excise is mandated to promote the security and facilitation of international trade, transport and people, including simp"}]