Namibia, Republic of
Foreign tax relief
As a result of the source rules and the exempt status of dividends, few items subject to foreign tax are liable to Namibian taxation. There is no general unilateral provision for relief from double taxation, although a specific provision prevents double taxation of royalties.
In the event that Namibia has entered into a double taxation agreement (DTA) with the country where the foreign resident resides, such individual will be taxable in Namibia, unless all the requirements of the specific DTA are met.
Namibia has entered into DTAs with the following countries: