A stable base with room to grow

Legal and tax environment

• Stable institutions: since independence in 1990, Namibia has maintained constitutional governance and regular democratic transitions. In June 2026 it was removed from the FATF grey list after completing its anti-money-laundering action plan.
• Investor protection: the Foreign Investments Act 27 of 1990 guarantees foreign investors equal treatment with local investors. A Certificate of Status Investment adds assurances on repatriation of profits and capital, foreign exchange and international arbitration. A replacement investment law is being prepared.
• Tax: a source-based income tax system, a 30% corporate rate for non-mining companies, no estate duty or donations tax, and double tax agreements with countries including South Africa, the United Kingdom, Germany and France.

Tourism and wildlife

• World-class destinations: Etosha National Park, Sossusvlei, the Skeleton Coast and Fish River Canyon, and two UNESCO World Heritage Sites: the Namib Sand Sea and the rock engravings of Twyfelfontein (/Ui-//aes). Desert, coast, savanna and canyon landscapes support safari, adventure and high-end lodge tourism.
• Visitor numbers: about 1.35 million international visitors in 2025, according to the official arrivals report. South Africa and neighbouring countries are the largest markets, followed by Germany, the United States and the United Kingdom. Since April 2025, visitors from a number of countries, including the United States, the United Kingdom, Germany and France, need a visa, available online or on arrival.
• Game farms: owners of private farms can own and use common plains game on their land, subject to conditions such as game-proof fencing and permits. This underpins Namibia's game farming, hunting and lodge industry, and most of the country's common game is found on private land.
• Community partnerships: more than 80 registered communal conservancies manage wildlife and tourism on communal land. Joint-venture lodge and conservation-hunting agreements with private operators are a major source of their income, and a recognised route for investors into tourism.
• Regulation: accommodation establishments, tour and safari operators and trophy-hunting operators must be registered with the Namibia Tourism Board under the Namibia Tourism Board Act, 2000.

Agriculture and farmland

• Livestock country: Namibia is largely arid, so most farmland is suited to extensive cattle, sheep and goat farming, often combined with wildlife and tourism. Crop farming is concentrated in the higher-rainfall north and along irrigated river corridors.
• Beef exports: for decades Namibia has exported premium beef from its foot-and-mouth-free zone south of the veterinary cordon fence to markets including the European Union, the United Kingdom, Norway, the United States and China. In September 2026 the first outbreak in that zone in around 60 years led to a nationwide suspension of livestock movement and meat exports, so the current position should be checked.
• Foreign ownership of farmland: under the Agricultural (Commercial) Land Reform Act, 1995, a foreign national needs the Minister's prior written consent to acquire agricultural land, and the State has a preferential right to buy commercial farms offered for sale. A Land Bill tabled in Parliament in October 2025 would go further and prohibit foreign nationals from acquiring agricultural land, allowing leases only in limited circumstances.
• Plan before committing: anyone considering a farm, game farm or lodge on agricultural land should establish the current legal position, and the right ownership or lease structure, before any money changes hands.

Energy: offshore oil and green hydrogen

• Orange Basin discoveries: TotalEnergies' Venus (2022) and Galp's Mopane (2024) are among the most significant recent offshore finds. In September 2026 TotalEnergies completed its entry as operator of the Mopane licence, bringing both discoveries under its operatorship.
• Development timeline: a final investment decision on Venus is targeted for 2026 and on Mopane for 2028. If these proceed, first oil is possible around the end of the decade.
• A realistic picture: Shell wrote down its earlier offshore discoveries in 2025 as not currently commercial, and resumed exploration in 2026. Not every find becomes a project.
• Green hydrogen: the Hyphen green ammonia project in the Tsau //Khaeb National Park, near Lüderitz, is in development ahead of a final investment decision, drawing on the region's strong solar and wind resources.

Mining and critical minerals

• Uranium: Namibia was the world's third-largest producer in 2024, from Husab, Rössing and Langer Heinrich, which restarted production in 2024.
• Gold: Navachab is expanding underground, and B2Gold's Otjikoto moved to underground mining after its open pit was completed in 2025.
• Copper: construction to restart the Kombat mine began in February 2026, alongside exploration in the Kalahari Copper Belt.
• Critical minerals and value addition: exploration covers lithium, rare earth elements, graphite, zinc and manganese. Since June 2023, exports of unprocessed lithium and other critical minerals have been restricted to encourage local processing.

Logistics and connectivity

• Port of Walvis Bay: a deep-water Atlantic port managed by the Namibian Ports Authority (Namport). Its container terminal, opened in 2019, has been operated since October 2024 by Terminal Investment Namibia, part of the MSC group, under a 25-year concession.
• Trade corridors: the Trans-Kalahari, Trans-Cunene and Trans-Caprivi corridors link Walvis Bay to South Africa, Botswana, Angola, Zambia and the wider region.
• Subsea connectivity: Google's Equiano cable landed at Swakopmund in 2022 through Paratus and Telecom Namibia, adding roughly twenty times the international capacity previously available alongside the WACS cable. This supports data and cloud services for Namibia and landlocked neighbours such as Botswana and Zambia.

Figures as at September 2026. Sources include PwC Worldwide Tax Summaries, the Financial Action Task Force, the official Tourist Arrivals Statistical Report 2025, the Namibia Tourism Board, NACSO, the World Nuclear Association, Namport, and company announcements by TotalEnergies, Shell, Paladin Energy and B2Gold. This overview is general information, not advice.