Regulatory Alerts2026-07-08
Added
Income Tax Act 24 of 1981
The Income Tax Act 24 of 1981 consolidates and amends laws relating to the taxation of income in Namibia, applying to natural persons including citizens of Rehoboth. It establishes normal tax rates, exemptions, deductions, and withholding tax mechanisms for individuals, companies, and non-residents. The Act outlines administrative procedures for returns, assessments, objections, appeals, and the recovery of tax debts, while incorporating numerous amendments through subsequent acts up to 2022.
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