Renthia Kaimbi
Two business organisations have urged the ministry of finance to extend the Namibian Tax Amnesty Programme beyond its 31 October 2026 deadline.
They warned that economic hardship, slow business recovery and the foot-and-mouth disease (FMD) outbreak are preventing many taxpayers from settling outstanding tax debts.
The Walvis Bay Chamber of Business has proposed extending the programme by three years to 31 October 2029, or at least two years to 2028, while the Namibia Local Business Association (NALOBA) is calling for a 24-month extension.
In a letter dated 26 October 2026 to finance ministry executive director Oscar Capelao, Walvis Bay Chamber of Business acting president Johny Johnson Doëseb said an extension would give struggling businesses more time to settle their outstanding tax obligations.
“On behalf of the Walvis Bay Chamber of Business, we humbly and respectfully request a three-year extension of the Namibian Tax Amnesty Programme from 31 October 2026 to 31 October 2029,” Doëseb wrote.
The chamber said the programme had delivered significant financial relief to taxpayers, citing Namibia Revenue Agency (NamRA) figures showing that N$380.2 million in interest and N$9.8 billion in penalties had been waived.
However, it argued that the pace of economic recovery remained insufficient for many businesses to settle accumulated tax debts before the deadline.
“Aggregate economic growth alone does not show that individual businesses already have enough cash to clear accumulated tax debt; it takes time for economic activity to generate financial gains and for cash to accumulate,” Doëseb wrote.
The chamber also pointed to the FMD outbreaks confirmed in the Karasburg State Veterinary District on 23 September and at Kalala Island in the Zambezi Region on 7 October, as well as the European Union’s temporary suspension of specified meat products from Namibia’s previously FMD-free zone.
It warned that the outbreak had placed additional pressure on farmers, agricultural enterprises and businesses supporting the livestock industry.
“Affected farmers, agricultural enterprises and supporting service providers need time to restore cash flow and settle historical tax principal through affordable instalments while remaining compliant with current tax obligations,” the letter stated.
The chamber further cited Namibia’s official unemployment rate of 36.9% in 2023, arguing that protecting viable businesses and preserving jobs should be a fiscal priority.
To ensure that an extension does not undermine tax compliance, it proposed setting 31 October 2027 as a fixed eligibility cut-off for historical tax liabilities, introducing instalment arrangements based on taxpayers’ ability to pay, and providing dedicated assistance with Integrated Tax Administration System (ITAS) registration and account reconciliations.
In a separate letter dated 21 October 2026 to finance minister Ericah Shafudah, NALOBA president Erastus ‘Chicco’ Shapumba said many of the association’s members risk losing out on the amnesty benefits because they cannot afford to settle their outstanding principal tax before the deadline.
Shapumba welcomed the programme’s full relief from interest and penalties but said businesses that had closed or become inactive during and after the Covid-19 pandemic were struggling to recover.
“Many businesses, especially small and medium enterprises, closed down or became non-performing during and after the pandemic. Many of these businesses currently generate little or no income and are therefore unable to settle the outstanding capital tax required to qualify for relief,” Shapumba wrote.
He said the situation was particularly difficult for small and medium enterprises with limited access to financing and insufficient income to clear accumulated tax obligations.
“A significant number of willing taxpayers face the prospect of losing the amnesty benefits, not because of unwillingness to comply, but because of genuine financial inability,” he added.
NALOBA also identified the FMD outbreak as an additional economic setback and called for a 24-month extension, with instalment payment arrangements to help taxpayers settle outstanding principal tax.
The association argued that more time would allow struggling businesses to recover, enable taxpayers to submit overdue returns and ultimately improve revenue collection.
Both organisations’ letters were copied to NamRA commissioner Sam Shivute.
The Walvis Bay chamber also copied its letter to Prime Minister Elijah Ngurare, International Relations and Trade Minister Selma Ashipala-Musavyi, and Erongo regional governor Nathalia /Goagoses.
The programme is scheduled to close on 31 October 2026, leaving taxpayers with less than a week to settle qualifying outstanding principal tax and benefit from the relief on interest and penalties.
