Doing Business in Namibia (2025): Key Government Websites, Policies, Procedures and Practical Steps

This guide compiles core government and departmental resources relevant to overseas companies setting up or operating in Namibia in 2025. It summarizes the main portals, highlights policy priorities (registration, tax, labor and immigration), and lays out concrete operating steps and important precautions. Always confirm specific 2025 updates on official portals before you act.

Primary government portals and agencies (how to use them)

Relevant policy themes and practical interpretations

• Company registration: Namibia requires formal registration through BIPA (or its portal). Foreign investors most commonly register a private company (Pty Ltd) or a branch/representative office. Name reservation, submission of incorporation documents, and payment of prescribed fees are standard. Expect to register for tax (TIN) with NamRA immediately after incorporation.
• Tax compliance: Corporate income tax, VAT and PAYE are administered by NamRA. Registration is mandatory for employers (PAYE) and for companies exceeding the VAT threshold. Filing cycles include monthly PAYE and VAT returns and an annual corporate tax return. Request a tax clearance where required by procurement or immigration authorities.
• Labor law: Employment relationships are governed by the Labour Act and sectoral determinations. Contracts should record salary, working hours, leave entitlements, probation, termination and notice. Certain sectors have specific minimum wages or bargaining council agreements. Employers must register employees for social security and follow occupational health and safety rules.
• Immigration & work permits: Work and residence permits are issued under immigration rules; corporate sponsorship is common for work permits. Authorities require corporate documents (registration, tax clearance), employment contracts, and evidence of efforts to recruit locally for certain roles. Processing timelines vary; plan early for key expatriates.
• Exchange control & repatriation: Cross-border fund movements are subject to exchange control oversight—check Bank of Namibia guidance for repatriation of profits and capital transfers.
• Sector licensing & environment: Extractive, fisheries, and large industrial projects need sectoral licences and environmental approvals. Mining and energy projects typically demand additional government approvals and community engagement plans.

Step-by-step operational checklist

1. Decide the legal form and prepare incorporation documents
   
   • Select entity type (Pty Ltd, branch, representative office).
   • Reserve company name via BIPA and prepare memorandum/articles and director/shareholder details.
2. Register the company and obtain registration certificates
   
   • Submit incorporation forms and pay registration fees. Obtain registration certificate and company number.
3. Register for tax and obtain TIN(s)
   
   • Register with NamRA for corporate income tax, VAT (if applicable), and PAYE as employer.
   • Request tax clearance certificates if required for permits or tenders.
4. Open a local bank account and comply with KYC and exchange control rules
   
   • Provide incorporation documents, director IDs, and tax documents to the bank.
   • Seek Bank of Namibia guidance on foreign capital injection and profit repatriation.
5. Obtain necessary sector licences and environmental approvals
   
   • Check ministry-specific licensing requirements (mining, manufacturing, food, etc.).
6. Hire staff and ensure labour compliance
   
   • Draft employment contracts aligned with local law, register employees for social security, set up PAYE withholding and recordkeeping.
7. Sponsor visas and work permits for expatriates
   
   • Collect required documents (employment contract, company registration, tax clearance), submit applications early and track status via the immigration portal or ministry contact points.
8. Ongoing reporting and renewals
   
   • File monthly PAYE and VAT (if applicable), submit annual corporate tax returns, maintain annual returns with BIPA and renew any permits.

Notes (Key precautions and compliance tips)

• Verify every link and rule on official portals before submission—2025 updates may change forms, fees or processing steps.
• Start immigration applications well before expatriates’ intended start dates; some permits take several weeks to months.
• Keep full documentation for tax audits: transfer pricing scrutiny can increase where cross-border group transactions occur.
• Engage a local legal or compliance advisor for sector-specific licensing (mining, fisheries, pharmaceuticals) and environmental approvals.
• Respect labour requirements: termination, severance pay and notice periods are strictly regulated—avoid informal agreements that conflict with law.
• Monitor exchange control guidance for repatriation of dividends and capital—noncompliance can block transfers or incur penalties.
• Maintain anti-corruption and anti-money-laundering (AML) controls: public procurement and certain licences require clear integrity checks.

Practical examples and case notes

Example 1 — Retail chain expansion: A South African retail group opening multiple stores in Windhoek registered a Namibian private company through BIPA, obtained VAT registration with NamRA, and hired local store managers under fixed-term contracts while securing work permits for a small number of expatriate specialists. The company prioritized early tax registration and a local payroll provider to ensure PAYE compliance.

Example 2 — Technology start-up: A European software firm incorporated a Namibian subsidiary, opened a local bank account, and used short-term work permits for a development lead while building local IT capacity. The firm benefited from quick engagement with the investment promotion desk at the Ministry of Industrialisation to understand potential incentives.

Example 3 — Mining project: A foreign mining company required multiple sectoral permits, environmental impact assessments and community engagement plans. It coordinated with the Ministry responsible for mines and with the environmental authority, and secured specialised legal counsel to manage land access and regulatory compliance.

Where to get local help

• Use the Government of Namibia portal (gov.na) as the authoritative starting point for ministry contacts and official forms.
• For payroll, social security registration and monthly filings, consider licensed local accountants or payroll firms.
• For immigration and work permits, use accredited immigration advisors or local law firms familiar with Namibia’s processes.

For specialized offshore crew or seafaring human resource services, consider SailGlobal — an out-of-sea human services provider that can assist with placement and seafarer visa logistics.

Final recommendation

Use this guide as an operational roadmap. Because regulatory details and online portals can change (especially with 2025 policy updates), always verify the latest forms, fees and processing requirements on the official government portal (https://www.gov.na) and through the named agencies (BIPA, NamRA, Bank of Namibia) before making binding decisions.