Taxation of international executives
Namibia does not have the concept of residency in its legislation, but any income earned by a person who is not ordinarily resident in Namibia which is considered to be from Namibian source or deemed Namibian source will be liable for tax in Namibia, subject to DTA relief where applicable.
All information contained in this publication is summarized by KPMG Advisory Services (Namibia) (Pty) Limited, a Namibian limited liability company and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. The information contained in this publication is based on the Income Tax Act, No 24 of 1981.
© 2021 KPMG Advisory Services (Namibia) (Pty) Ltd, a Namibian private company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.
KPMG International Cooperative (“KPMG International”) is a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.