Namibia, Republic of

The Namibian tax system is based on source and not on residency. Income derived or deemed to be derived from sources within Namibia is subject to tax.

The source is determined as the place where income originates or is earned, not the place of payment. If goods are sold pursuant to a contract entered into within Namibia, the source of income is deemed to arise in Namibia, regardless of the place of delivery or transfer of title.

Certain types of income arising outside Namibia may, in the hands of a Namibian tax resident, be deemed to arise in Namibia and be taxed as such. Examples are interest and certain copyright royalties arising outside Namibia.

Otherwise, residence, domicile, and citizenship are not normally relevant, and there are no special concessions for non-residents unless a tax treaty applies (see the Foreign tax relief and tax treaties section).