Expense management module › Global expense management › Namibia
Last updated : 11.05.2026
Expense rules in Namibia.
Namibia applies VAT at 15%. NAD currency pegged to ZAR (South African rand). Major mining country.
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1Expense rules & reclaimable VAT
VAT 15% single rate. NAD = ZAR (1:1).
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 15% | Deductible | Tax invoice + VAT no |
| Lodging | 15% | Deductible | VAT registration |
| Alcohol | 15% | Limited | Excluded |
| Fuel | 15% | Deductible | Invoice |
| Transport | 15% | Deductible | Taxi/airfare |
| Gifts | 15% | Non-deductible | Cap |
Receipt
Tax invoice
VAT number
SourcesNamibia Revenue Agency
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
SourcesNamibia Revenue Agency
3Per diem and travel allowances
Company policy. Windhoek most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Windhoek | NAD 180 | NAD 650 | NAD 1 100 |
| Swakopmund | NAD 160 | NAD 550 | NAD 950 |
| Walvis Bay | NAD 150 | NAD 500 | NAD 850 |
| Other | NAD 130 | NAD 420 | NAD 700 |
Conversion
~1 EUR = 20 NAD
ZAR peg
SourcesNamibia Revenue Agency
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Bi-monthly | Return |
| Non-resident | None | – | Final cost |
| EPZ | Incentives | Per approval | Regime |
Limitations
5 years
Keep
SourcesNamibia Revenue Agency
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