Investment in Namibia

OIPC provides end-to-end support for foreign investors entering or expanding in Namibia. We guide clients through every stage of the investment lifecycle, from initial assessment to long-term compliance, ensuring structures are commercially effective, fully compliant, and aligned with both investor objectives and Namibian regulatory requirements.

Our work may include

• Assessing the proposed investment and the available forms of entry, including private companies, close corporations, external companies or branches, joint ventures, and trust structures.
• Advising on optimal ownership, company, trust, and funding structures tailored to the sector, scale, and investor profile.
• Reviewing investor protections and applicable restrictions under the Foreign Investment Act and related legislation, including equal treatment rights, profit repatriation, dispute resolution, and sector-specific requirements.
• Tax and exchange control structuring, including analysis of withholding tax impacts, permanent-establishment risks, and efficient capital and profit flows.
• Due diligence on Namibian companies, assets, licences, and counterparties.
• Structuring and documenting acquisitions, joint ventures, and shareholder arrangements.
• Company or close corporation registration with the Business and Intellectual Property Authority (BIPA).
• Securing licences, permits, and regulatory approvals across relevant authorities.
• Handling tax and other statutory registrations, including with NamRA, the Social Security Commission, and local authorities.
• Preparing and reviewing banking and investment documentation.
• Providing ongoing company secretarial and compliance administration.

OIPC can remain responsible for the Namibian legal entity and all ongoing compliance work after the business has been established, giving investors a reliable local partner that continues to protect their interests and maintain full regulatory standing long after the initial investment is complete.

Tax planning and structuring

Namibia's source-based tax system offers significant planning opportunities when structures are designed correctly from the outset. OIPC advises on tax-efficient holding, financing, and operating models for foreign investors and cross-border groups.

Key considerations

• Corporate income tax for non-mining companies: 31% (reducing to 30% for financial years commencing on or after 1 January 2025).
• Sector rates: mining 37.5%, diamond mining 55%, petroleum 35%, and registered manufacturers at preferential rates where available.
• Non-resident shareholders' tax on dividends: 10% where a foreign corporate shareholder holds at least 25%, otherwise 20%.
• Interest, royalties, and qualifying management or technical fees: generally 10% withholding.
• Non-resident directors' fees withholding: 25%.
• Permanent establishment risk, transfer pricing, VAT, and import VAT cash-flow planning.

We align tax outcomes with commercial substance, regulatory requirements, and practical operational needs so the structure remains robust as the investment evolves.

Estate planning and structuring

Namibia imposes no estate duty, inheritance tax, or donations tax, creating a highly attractive environment for succession and wealth structuring linked to Namibian assets.

How we help

• Designing structures using Namibian trusts, wills compliant with the Wills Act, and corporate vehicles.
• Protecting family and business assets held through shares, property, and investment interests.
• Coordinating Namibian structures with international estate plans and home-jurisdiction tax considerations.
• Advising on cross-border issues, including recognition of foreign wills and succession conflicts.
• Supporting practical estate administration through the Master of the High Court.

We create clear, enforceable succession structures that protect value and continuity for individuals, family offices, and business owners.

Fiduciary services and local Namibian directorship

Although Namibian private companies are not generally required to appoint a resident director, experienced local board representation can significantly improve regulatory engagement, governance, and operational responsiveness.

Benefits of independent local directorship

• Local presence for regulators, banks, landlords, suppliers, and government agencies.
• Strong governance aligned with Companies Act duties and beneficial ownership requirements.
• Independent oversight that protects the company and shareholder interests.
• Commercial substance and credibility for licences, banking, and investment facilitation.
• Reliable in-country continuity for urgent and routine board actions.

Our directors act professionally and independently, while remaining aligned with your strategic objectives and long-term value protection.

Company secretarial services and ready-to-use shelf companies

Under the Companies Act 28 of 2004, every Namibian company must appoint a company secretary who is ordinarily resident in Namibia. OIPC provides complete company secretarial administration and rapid market-entry options through compliant shelf companies.

Secretarial support and shelf company services

• Acting as resident company secretary and providing a registered office address in Namibia.
• Preparing and filing annual returns, statutory notices, and director or shareholder changes with BIPA.
• Maintaining statutory registers, minute books, and beneficial ownership records.
• Supporting board and annual general meeting processes with ongoing compliance monitoring.
• Providing clean, ready-to-transfer shelf companies in good standing for faster market entry.

Whether you are launching a new venture or managing an established entity, we keep the company compliant so you can focus on operations.

Why partner with OIPC?

Namibia offers strong investor protections under the Foreign Investment Act, including equal treatment, profit repatriation rights, access to foreign exchange, and dispute resolution mechanisms. Combined with a source-based tax system, no estate duty, and growth opportunities across energy, mining, logistics, manufacturing, and services, the country presents a compelling environment for long-term capital.

OIPC provides a single, trusted point of contact across tax structuring, estate planning, local fiduciary presence, and full company secretarial support from market entry through long-term operations and succession.