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The Namibia Revenue Agency (NamRA) Tax Amnesty Programme ends on 31 October 2026. NamRA confirmed the closing date in a public notice dated 13 July 2026. Taxpayers who pay the capital amount of their tax debt and meet the other conditions will have all interest and penalties on the account written off.
What the programme offers
Relief from interest and penalties on outstanding tax debt, provided the capital amount is paid.
In NamRA’s words, it “will automatically write off all interest and penalties charged on the account”. The taxpayer does not need to apply for the write-off separately.
Conditions
Register as an e-filer on NamRA’s Integrated Tax Administration System (ITAS).
Submit all outstanding tax returns through ITAS, with complete and accurate declarations.
Pay the capital portion of the tax debt.
The notice does not state which taxes are included, whether any are excluded, or whether payment plans are allowed.
The scale of the debt
NamRA spokesperson Steven Ndorokaze told Nampa in February 2026 that taxpayers owe about N$90 billion, of which N$17 billion to N$18 billion is capital and the rest interest and penalties (The Namibian, 16 February 2026). The programme started in 2023 and was extended by two years.
Who it affects
Individuals, businesses and trusts with tax debt at NamRA, and the accountants and tax practitioners who manage their tax affairs.
What this means for accountants and finance professionals
A hard deadline. The amnesty ends on 31 October 2026. After that, interest and penalties remain payable in full.
Clean returns first. Relief depends on all returns being filed and accurate. Outstanding returns must be prepared before the capital is paid, which takes time.
Cash planning. Clients must find the capital amount in one go, as the notice mentions no instalment option. Finance teams should confirm the amount on ITAS now.
Fee opportunity. Clients with arrears need returns prepared, reconciled and filed quickly. Practices should prioritise these clients this week.
Key dates
What to do
List clients with outstanding NamRA debt or returns.
Confirm each client is registered as an e-filer on ITAS.
File all outstanding returns with complete and accurate declarations.
Pay the capital amount before 31 October 2026.
Check ITAS afterwards to confirm the interest and penalties were written off.
Enquiries: taxamnesty@namra.org.na or the NamRA Call Centre on 081 959 4000.
Sources: NamRA public notice, 13 July 2026 · The Namibian, 13 October 2026 · The Namibian, 16 February 2026