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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Namibia: Agreements

The agreement (SI 1962/2788) extends with minor modifications the provisions of an old agreement with South Africa (SI 1962/2352) to Namibia and has effect

  1. In the United Kingdom for
i) Income Tax from 1962-1963,

ii) Corporation Tax from 1 April 1964.
  1. In Namibia for
i) diamond profits tax from any year of assessment ending on or after 31 December 1962,

ii) other taxes, from the year of assessment ended 30 June 1963.

A further agreement (SI 1967/1490), amending certain provisions of the 1962 agreement by extending to Namibia the provisions of the amending agreement with South Africa (SI 1967/1489), entered into force on 27 November 1967.

Later agreements with South Africa have not been extended to Namibia.

The text of the Tax Treaty can be found via