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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: Guidance by country: Namibia: Credit

Admissible for credit under the agreements:

The normal tax.

The super tax.

Non-resident shareholders’ tax.

Undistributed profits tax (33.3 per cent of the excess of the distributable income over dividends distributed) (abolished from 1 March 1991).

The diamond profits tax.

Admissible for unilateral relief: 

Petroleum income tax.

Inadmissible: 

Additional profits tax.