2025/26 Budget statement announces plans to implement VAT collections on foreign providers of digital services
The south west African country of Namibia’s 2025/26 budget has confirmed that new legislation is bring prepared to extend the VAT net imported digital services to local consumers. The implementation date is to be confirmed.
Non-resident businesses looking to register for VAT on Namibia to declare earnings and pay tax will need to appoint a local, resident agent or representative.
The current VAT rate in Namibia is 15%. VAT Calc’s global VAT and GST on digital services blog tracks indirect taxes on digital and e-services
What digital services are liable to Namibia VAT?
Income from electronic or digital services covers:
- Advertising
- Software licences (eg cloud or SaaS)
- Data storage and processing
- Platform operator commissions
- Telecoms
- Broadcasting
Preparing VAT or GST filings can be challenging. VAT Calc’s single platform VAT Filer can correctly complete any country submission with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor integrated tools.
Africa & Middle East VAT on digital services
| Comments (click for details) | Rate | Date | Threshold | Comments |
| Algeria | 9% | Jan 2020 | Nil | |
| Angola | 14% | Oct 2019 | – | |
| Bahrain | 10% | Jan 2019 | Nil | |
| Benin | 18% | Oct 2023 | TBC | |
| Burkina Faso | 10% | Jan 2025 | ||
| Botswana | 14% | Sep 2025 | - | Pending implementation |
| Cameroon | 19.5% | Jan 2020 | XAF 50 million | |
| Cape Verde | 15% | Jan 2022 | Nil | |
| Chad | 17.5% | Jan 2024 | Extending to platforms Jan 2025 | |
| Congo, Democratic Republic | 16% | Jan 2024 | - | |
| Egypt | 14% | Sep 2016 | EGP 500,000 | |
| Ethiopia | 15% | Aug 2024 | ETB 2 million | |
| Ghana | 12.5% | Apr 2022 | GHS 200,000 | |
| Guinea | 18% | Jan 2016 | Nil | |
| Israel | 17% | TBC | – | Proposals withdrawn |
| Ivory Coast | 18% | 2022 | - | |
| Jordan | 16% | JOD 30,000 | ||
| Kenya | 16% | Sep 2013 | - | Registration threshold removed 2023 |
| Kuwait | 5% | Jan 2024? | - | TBC |
| Madagascar | 20% | Nil | Collections via fiscal rep | |
| Mauritius | 15% | 2020 | ||
| Morocco | 20% | 2024 | ||
| Mozambique | 16% | 2017 | Nil | |
| Niger | 19% | Jan 2025 | ||
| Nigeria | 7.5% | Jan 2020 | $25,000 | |
| Oman | 5% | Apr 2021 | OMR 35,000 | |
| Rwanda | 18% | TBC | ||
| Saudi Arabia | 15% | Jan 2018 | Nil | |
| Senegal | 18% | Jul 2024 | Nil | Fiscal representative required |
| Sierra Leone | 15% | Jan 2021 | SLE 100,000 | No non-resident rules |
| South Africa | 15% | Jun 2014 | ZAR 1 million | |
| Tanzania | 18% | Jul 2022 | Nil | Residents since Jul 2015 |
| Tunisia | 19% | Jan 2020 | Nil | Withholding VAT; 3% Royalty Tax |
| Uganda | 18% | Jan 2020 | UGX 150m | |
| United Arab Emirates | 5% | Jan 2018 | AED 375,000 | |
| Zambia | 16% | Jan 2024 | Fiscal Representative req'd | |
| Zanzibar | 15% | Aug 2024 | Nil | |
| Zimbabwe | 14.5% | Jan 2020 | Nil |
