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Namibian Tax Calendar
The essential dates and deadlines for your diary
Income Tax (ITX) returns and Tax Payment Due Dates
Individual – Salaried Person | Due Date |
ITX – Individuals (Employees) | 30th June |
1st Provisional | 30th August |
2nd Provisional | 28th February |
Individual Business and/or Farmer | Due Date |
ITX – Individuals Business or Farmer | 30th September |
Companies | Due Date |
ITX – Companies | Within 7 months after financial year end. |
Income tax: 1st provisional | Within 6 months from commencement of the company’s financial year. |
Income tax: 2nd provisional | On/before the last day of the company’s financial year end. |
Employers: PAYE Returns | Within 20 days following the month during which PAYE is required to be withheld. |
Employers: PAYE reconciliation return | Within 30 days from the tax year end (30 March each year). |
Withholding Tax | Due Date |
Dividends | Within 20 days following the month during which accrual or payment took place. |
Royalties | Within 20 days following the month during which the royalty accrued or was paid. |
Services | Within 20 days following the month during which the liability was incurred to pay management, technical, administrative or entertainment fees. |
Value-Added Tax | Due Date |
VAT return | 25th of the month following the end of the two month tax period |
Import VAT return | 20th of the month following the end of the previous month |
Import VAT on services | 30 days from date of import of services |
Customs & Excise | Payment at time of clearing per customs assessment notice (excl fuel import levy payment) |
Social Security | Due Date |
Monthly contributions | 30 days after the end of the month |