Namibia's Minister of Finance published the 2026/2027 budget statement on February 26, 2026, outlining proposed tax policy and administration reforms affecting corporate tax, VAT, and excise duties over the next two fiscal years.
Tax Measures
The budget encompasses reforms to corporate taxation and individual tax provisions, alongside changes to VAT administration and policy. The proposals include the introduction of a tax amnesty programme and measures to improve tax refund processes.
Excise duty reforms targeting "sin" taxes form part of the revenue enhancement strategy, while an "Order With Me" initiative represents new administrative approaches to tax collection and compliance.
"Order With Me" part states:
"The rapid growth of e-commerce poses challenges for Small and Medium Enterprises (SMEs) in the Order With Me initiative, including high transaction costs and reliance on multiple intermediaries. In response, the Namibia Revenue Agency (NamRA) is establishing a Centralised E-Commerce Clearance Centre to streamline clearance processes, reduce costs, and minimize the risk of lost goods. This center is expected to be operational by April 30, 2026"
Context
The reforms are positioned within Namibia's medium-term expenditure framework, indicating a structured approach to fiscal policy over multiple years. The comprehensive nature of the proposals, spanning direct taxes, indirect taxes, and administrative procedures, reflects broader efforts to modernise Namibia's tax system and improve revenue collection efficiency.