Expert advisory for foreign investment in Namibia

Investment in Namibia

End-to-end support for foreign investors entering or expanding in Namibia, from initial assessment to long-term compliance, so that structures are commercially effective, compliant, and aligned with both your 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 ownership, company, trust and funding structures suited to the sector, scale and investor profile.
• Reviewing investor protections and restrictions under the Foreign Investments Act 27 of 1990 and sector legislation, including whether a Certificate of Status Investment is worth obtaining.
• Tax and exchange control structuring, including withholding tax, permanent establishment risk 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).
• Licences, permits and regulatory approvals across the relevant authorities.
• Tax and other statutory registrations, including with NamRA, the Social Security Commission and local authorities.
• Preparing and reviewing banking and investment documentation.
• Ongoing company secretarial and compliance administration.

OIPC can remain responsible for the Namibian entity and its ongoing compliance after the business is established, so you keep one reliable local partner long after the initial investment is complete.

Tax planning and structuring

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

Key considerations

• Corporate income tax for non-mining companies: 30% for financial years beginning on or after 1 January 2025. A further reduction to 28% has been announced but is not yet law.
• Sector rates: mining 37.5%, diamond mining 55% and petroleum income 35%.
• Non-resident shareholders' tax on dividends: 10% where a company shareholder holds at least 25% of the shares, otherwise 20%, subject to any applicable double tax agreement.
• Withholding tax on interest, royalties and management or consultancy fees paid to non-residents: generally 10%.
• Non-resident directors' fees: 25% withholding tax.
• Permanent establishment risk, transfer pricing, VAT and import VAT cash-flow planning.

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

Rates as at September 2026. Double tax agreements and the facts of each case can change the outcome.

Estate planning and structuring

Namibia levies no estate duty, inheritance tax or donations tax, which makes it an attractive base for succession and wealth structuring linked to Namibian assets. Transfer duty and stamp duty can still apply to property and share transfers, so structures need to be planned with care.

How we help

• Designing structures using Namibian trusts under the Trust Administration Act, 2023, 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 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, and we keep family matters strictly private.

Fiduciary services and local Namibian directorship

Namibian private companies are not generally required to appoint a resident director, but 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.
• Sound governance aligned with Companies Act duties and beneficial ownership requirements.
• Independent oversight that protects the company and its shareholders.
• 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, and in full compliance with their legal duties, while remaining aligned with your strategic objectives.

Company secretarial services and shelf companies

Every Namibian company must appoint a company secretary who is resident in Namibia. OIPC provides complete company secretarial administration and faster market entry through shelf companies in good standing.

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 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 the business. See also registering a company.

Why partner with OIPC?

You deal directly with the principals, who handle every matter personally and in confidence. We never publish client names or case studies, and information is shared only where the work or the law requires it.

Namibia's Foreign Investments Act 27 of 1990 guarantees foreign investors equal treatment with local investors. Investors who obtain a Certificate of Status Investment gain further assurances, including on the repatriation of profits and capital, access to foreign exchange and international arbitration of disputes. A replacement investment law is being prepared, and we track the position for every client.

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