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.
Additional profits tax.