DT13852 | Double Taxation Relief Manual: 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.