Transport
There is no official public transport system in Namibia, but privately-owned bus services run between Windhoek and Cape Town, Johannesburg, Victoria Falls and Swakopmund.

Roads
Namibia has a well-established road infrastructure. The majority of towns and communities can be reached by a network of quality gravel trunk, main and district road networks totalling a distance of 48,117 km, including 4,500 km of tarred roads. The country is linked by road to Angola, Zambia, Zimbabwe, Botswana and South Africa. The Trans-Kalahari and the Trans-Caprivi Highways provide a fast and comfortable road link between Namibia’s port of Walvis Bay on the Atlantic coast, and landlocked neighbouring countries. In particular, the Trans-Kalahari Highway links the port to Botswana, and the Gauteng province, the industrial heart of South Africa. The Trans-Caprivi Highway links Namibia’s landlocked neighbouring countries of Botswana, Zambia, Zimbabwe and the Democratic Republic of Congo to the port of Walvis Bay.

The Highways provide a regional transport corridor, intended to reduce the time-span for movement of imports and exports from the neighbouring countries to the markets of Western Europe and the Americas by at least five days compared to traditional routes in Southern Africa.

The Trans-Kalahari Highway has turned Namibia into a gateway location and has led to the evolution of the western corridor concept and the development it portends for the whole SADC region.

Air
Direct air links to major sub-Saharan cities, such as Cape Town, Johannesburg, Gaborone, Luanda, Lusaka and Harare exist. There are regular international flights between Hosea Kutako International Airport (Windhoek) and Frankfurt. Namibian airports are developed and managed by the Namibia Airports Company. Several privately-owned domestic charter companies offer regional flights on a regular basis.

Although Namibia has over 300 known airfields, at locations including Sesriem, Hardap, Ai-Ais, Okaukuejo, Halali, Namutoni, Mile 72, Mile 108, Terrace Bay, Palmwag, Khorixas, Sesfontein and Popa Falls, only 16 are licensed. Travellers are cautioned not to land at unlicensed airfields, as the conditions are not always known. Aircraft fuel is usually not available at the landing strips, and landings must be arranged in advance.

Ports 
Walvis Bay is the country’s main port while Lüderitz is a smaller, secondary port. The ports are operated by the Namibian Ports Authority. The port of Walvis Bay has a depth of 12.8 metres and can accommodate container vessels with a capacity of 2 200–2 400 tonnes. Lüderitz Harbour boasts a new cargo and container quay wall which is 500 metres in length and the channel has a draft of –8.15 metres, which can accommodate vessels up to 150 metres in length.

Lüderitz, although traditionally a fishing port, with a new cargo and container quay completed in 2000. The port is strategically located to cater for southern Namibia and the northern Cape.

Walvis Bay, the only deep-sea harbour, is a safe and economical option for the country's export and import trade, especially to southern, west and central Africa and Europe.

Railways
Namibia's railway network is managed by TransNamib Holdings Ltd and comprises 2 382 km of 1.067 m narrow gauge railway lines. The main line runs from the South African border via Keetmanshoop to Windhoek, Okahandja, Swakopmund and Walvis Bay. A northern section links up with Omaruru, Otjiwarongo, Otavi, Tsumeb and Grootfontein. Currently under construction is the extension from Tsumeb to Oshikango on the Angolan border.

Walvis Bay Corridor
The Walvis Bay corridor is the name for a newly constructed network of transport links that provides access to landlocked Southern Africa for destinations west of the continent by the shortest possible route. Completed in 1998 and using the port of Walvis Bay as the trade gateway, its main arteries are the TransCaprivi and TransKalahari highways. The Walvis Bay to Grootfontein railway line also forms part of the corridor.

Postal and Telecommunications

Telecommunications

Namibia has invested heavily in the modernisation and expansion of its telecommunications. Namibia’s current ICT penetration statistics show that Namibia is an African country that is developing ICTs at a fast pace. Below is the 2008 ICT penetration statistics.

International satellite services link Namibia to telecommunication services worldwide. Telecom Namibia Ltd is Namibia’s national communications operator. Namibia boasts a 98% digital telecommunications infrastructure, which provides direct dialling to most places in the world. Namibia has cellular coverage in most towns and road coverage along virtually all of the major routes in the country. Namibia’s cellular network service providers are MTC, operational since 1995, and Cell One, which was launched in March 2007.

Postal

Namibia has one of the most modern postal infrastructures in Africa, putting it on par with the rest of the world as regards communications. Namibia’s postal services are operated by the state-owned enterprise, Namibia Post Ltd, which also offers courier services. Nampost has more than 122 post offices and ±93 000 registered mailbox holders countrywide and is affiliated to the Universal Postal Union.”

Supportive infrastructure

The power operator in Namibia is NamPower. Namibia produces electricity via two types of generation namely: hydro and thermal. With the provision of electricity a major dependency for ICTs, Namibia is well electrified for a partial populated country. It furthermore has major plans for the further expansion of the electrical grid.

The following direct and indirect taxes are levied in Namibia:

• Corporation tax (applicable to Companies, Close Corporations and External Companies)
• Personal income tax
• Withholding tax
• General sales tax
• Additional sales levy
• Other taxes include: transfer tax, stamp duty, customs duty and municipal rates.

Namibia has no capital gains tax, estate duty, inheritance tax or donation tax. Partnerships are not treated as separate taxable entities and partners are taxed on their share of net partnership income.

The Income Tax and VAT are administered by the Minister of Finance via the office of the Commissioner for Inland Revenue in Windhoek, who is also responsible for the administration of Stamp and Transfer Duties.

To avoid entrepreneurs being taxed in both countries, Namibia and the UK have signed a Double Taxation Agreement.  

Government has introduced incentives that are largely concentrated on stimulating manufacturing in Namibia and promoting exports into the SADC region and to the rest of the world.

SUMMARY OF SPECIAL INCENTIVES FOR MANUFACTURERS, EXPORTERS AND EPZ ENTERPRISES

Over the years Namibia has become a popular destination for tourists from across the world. Many hearts and minds continue to be enthralled by this land of compelling natural wonders, unique variety of wildlife, contrasting beautiful scenery, abundant sunshine and wide-open spaces, not to mention the cultural diversity and hospitality accustomed to its people. Visitors are engulfed by a sheer sense of freedom generated by wide and breath-taking horizons, the bluest of skies and a population density which ranks among the lowest in the world. Respectively, Namibia’s capital Windhoek has been voted many-a-time as the cleanest city on the African continent. Namibia was one of the first countries in the world to include the protection of the environment and sustainable utilization of wildlife in its constitution.

About 15.5% of the country has been set aside as national parks. In these areas, rare and endangered species of animals, birds and plant life are preserved and protected. Particular attractions include the Etosha National Park, one of the largest game reserves in Africa which is home to a variety of animals and birds, including several endangered species; the Namib-Naukluft Park, a vast wilderness and the fourth largest nature conservation area in the world; the Skeleton Coast National Park; and the Fish River Canyon, the world’s largest after the Grand Canyon in the USA. Wilderness and modern amenities co-exist happily in this land of vivid contrasts.

Visitors to Namibia can see the country by means of comfortable coach tours, fly-in safaris, self-drive tours, or guided tours tailored to suit individual needs. A large number of lodges and guest farms are found all over the country. For the more adventurous, there are wilderness safaris, game walks and drives, horse/hiking trails. Popular leisure activities include sand boarding, quad biking, skydiving and paragliding amongst others. Photographic safaris can also be arranged. Namibia, being a young and vibrant democracy, prides itself in its commitment towards the maintenance of peace, stability and socioeconomic development. Coupled with a first-world inter-connected infrastructural network, Namibia is truly a rare African gem.