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Contents

Official guidance
Double Taxation Relief Manual

DT13850PP · Double Taxation Relief Manual: Namibia

  • DT13852 · Credit
  • DT13853 · Statutory income basis
  • DT13854 · Source of income
  • DT13855 · Subject to tax
  • DT13856 · Dividends
  • DT13857 · Relief from Namibian tax
  • DT13858 · Namibia: Underlying Tax
  • DT13900 · Namibia: double taxation agreement, Article 1: Taxes covered
  • DT13901 · Namibia: double taxation agreement, Article 2: General definitions
  • DT13902 · Namibia: double taxation agreement, Article 3: Industrial or commercial profits
  • DT13903 · Namibia: double taxation agreement, Article 4: Associated enterprises
  • DT13904 · Namibia: double taxation agreement, Article 5: Shipping and air transport
  • DT13905 · Namibia: double taxation agreement, Article 6: Dividends
  • DT13906 · Namibia: double taxation agreement, Article 7: Undistributed profits tax
  • DT13907 · Namibia: double taxation agreement, Article 8: Interest
  • DT13908 · Namibia: double taxation agreement, Article 9: Royalties
  • DT13909 · Namibia: double taxation agreement, Article 10: Income from immovable property
  • DT13910 · Namibia: double taxation agreement, Article 11: Governmental functions
  • DT13911 · Namibia: double taxation agreement, Article 12: Pensions
  • DT13912 · Namibia: double taxation agreement, Article 13: Independent personal services
  • DT13913 · Namibia: double taxation agreement, Article 14: Dependent personal services
  • DT13914 · Namibia: double taxation agreement, Article 15 Artistes and Athletes
  • DT13915 · Namibia: double taxation agreement, Article 16: Professors and teachers
  • DT13916 · Namibia: double taxation agreement, Article 17: Students and business apprentices
  • DT13917 · Namibia: double taxation agreement, Article 18: Income not expressly mentioned
  • DT13918 · Namibia: double taxation agreement, Article 19: Personal allowances
  • DT13919 · Namibia: double taxation agreement, Article 20: Elimination of double taxation
  • DT13920 · Namibia: double taxation agreement, Article 21: Exchange of information
  • DT13921 · Namibia: double taxation agreement, Article 22: Communication
  • DT13922 · Namibia: double taxation agreement, Article 23: Non-discrimination
  • DT13923 · Namibia: double taxation agreement, Article 24: Territorial extension
  • DT13924 · Namibia: double taxation agreement, Article 25: Entry into force
  • DT13925 · Namibia: double taxation agreement, Article 26: Termination
  1. Double Taxation Relief Manual: Namibia: contents
  2. Double Taxation Relief Manual: Namibia: subject to tax

DT13855 | Double Taxation Relief Manual: Namibia: subject to tax

From HM Revenue & Customs · Double Taxation Relief Manual

Exemptions from and reductions in Namibian tax chargeable on interest, royalties and pensions (other than Namibian governmental pensions) are only due if the recipient is subject to United Kingdom tax (see INTM162020) on the same income.

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