* Tax Rate

Taxes on imported vehicles :-

• Import tax 10%
• VAT 14%
• Duties 0-85%

• Duty free importation of only one motor vehicle per family is allowed if the vehicle is owned and used at least 1 year prior to shipment.
• VAT is always payable. If a new immigrant, the client must be in possession of a permanent resident’s permit, when stopped for customs examination. It is advisable not ship the auto until the client is in possession of an import permit.

• A residence permit is required for vehicles importation as vehicles will no longer be allowed into Namibia on a work permit.

• Temporary residents have to pay a provisional payment covering full duties has to be lodged with Namibian Customs which is refundable when the vehicle leaves Namibia within one year of its importation. The Import Permit is not applicable for temporary residents, if the vehicle is re-exported within one year.

• A tax of 15% is payable on the value of the vehicle (NAD value + 10%). From the payment of duties and taxes, diplomats are exempted.

• Imported vehicles may only be sold or disposed in Namibia only after twenty-four months after the date of importation.