NamRA Deadline Extension for Income Tax Returns Under Section 21
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The Namibia Revenue Agency (NamRA) has issued a further Public Notice on 26 March 2026, announcing yet another extension for the submission of income tax returns under Section 21 of the Income Tax Act, 1981 (Act No. 24 of 1981).
🗓️The new deadline is 31 October 2026, due to ongoing system readiness requirements.
NamRA had previously extended the deadline to 31 March 2026 for the same reason, but system preparations are still underway, making this latest extension necessary.
📌 What You Need to Know
The extension applies to Income Tax returns that would have been due between 31 July 2025 and 30 September 2026.
The amended Section 21 limits the carrying forward of assessed losses to the next tax year.
Taxpayers with assessed losses exceeding N$1 million in any prior year are required to apply the amended section.
⚠️ Don't Assume You're Covered
While the extension provides welcome relief, practitioners should not assume it applies automatically to all clients. Review each client's specific return due dates and confirm applicability before the October deadline.
Read more about Section 21 and how it applies in practice in our article:
📞 Queries?
Contact Ralph Shikongeni directly at 📧 ralph.shikongeni@namra.org.na
