REGISTERED

MANUFACTURERS

EXPORTERS OF

MANUFACTURED GOODS

EXPORT PROCESSING ZONE

ELIGIBILITY AND

REGISTRATION

Enterprises engaged in manufacturing.

Application to the Ministry of Industrialisation, 

Trade and SME Development and approval by the Ministry of Finance.

Enterprises that export Namibian manufactured goods.

Application and approval by the Ministry of Finance.

Enterprises engaged in

manufacturing, assembly,

packaging or break-bulk and

exporting mainly to outside of

SACU markets. Application to

the EPZ Committee through the

ODC or EPZMC.

CORPORATE TAX

18% for 10 years, after which

normal corporate tax applies.

Taxable income reduction by an

allowance equal to 80% of the

amount representing the taxable

income derived from export

income.

0% for 10 years, after which

normal corporate tax applies.

VAT

Normal treatment

Normal treatment

Zero Rated provided the goods

or services supplied are used by

the enterprise in an EPZ

STAMP & TRANSFER

DUTY

Normal treatment

Normal treatment

Exempt

ESTABLISHMENT

TAX PACKAGE

SPECIAL BUILDING

ALLOWANCE

Factory buildings written off at

20% in first year and balance at

8% for 10 years.

Not eligible

Not eligible

TRANSPORTATION

ALLOWANCE

Allowance for land-based

transportation by road or rail of

25% deduction form total cost.

Exporters are also eligible for

this incentive.

Not eligible

EXPORT PROMOTION

ALLOWANCE

Additional deduction equal to

25% of expenditure in relation

to the goods.

Exporters are also eligible for

this incentive.

Not eligible.

INCENTIVE FOR

TRAINING

Additional deduction of 25%

of the amount allowed as a

deduction in terms of Sec. 17.

Not eligible.

Not eligible.