NamRA Deadline Extension for e Tax Returns Under Section 21

Written By Eszter Rapanos

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The Namibia Revenue Agency (NamRA) issued a Public Notice announcing a further extension for the submission of income tax returns under Section 21 of the Income Tax Act, 1981.

🗓️ The new deadline is 31 March 2026, due to system readiness requirements.

The amended Section 21 limits the carrying forward of assessed losses. Taxpayers with losses exceeding N$1 million in any prior year must comply with the new requirements.

📌 The extension applies to returns that would have been due between 31 July 2025 and 28 February 2026.

For queries, contact Ralph Shikongeni at 📧 ralph.shikongeni@namra.org.na

Eszter Rapanos
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