# How many days make you tax resident in Namibia? > How Namibia decides tax residency: the residence tests, the tax year (1 March – 28/29 February), the tests that catch you regardless of days, and Namibia Revenue Agency (NamRA)'s own page — checked 2026-08-18. Source: https://doastretch.com/tax-days/namibia/ Namibia · tax residency · 2026 Namibia does not decide it on one number; the tests that do are below, with the official page. Next step **How we know** Figures are as Namibia Revenue Agency (NamRA) publishes them at itas.namra.org.na, checked 18 August 2026. Sources are listed further down the page. ## How the counting works NamRA: "The tax system in Namibia is based on a Source Principle and Deemed Source Principle. Under these principles all income earned or deemed to have been earned within the borders of Namibia is subject to taxation." Residents are therefore NOT taxed on foreign-source income. NamRA: "The year of assessment runs from 01 March to 28 February of each year." POSITIVE CONFIRMATION OF THE ABSENCE OF A DAY TEST: the string '183' does not appear anywhere in the full text of the Income Tax Act 24 of 1981, and there is no 'days in the aggregate' or 'physically present' test. Individual return due dates: salaried and pensioners 30 June; farmers and business income 30 September. ACCESS NOTE: www.namra.org.na was unreachable from this environment (TCP connect timeout), and laws.parliament.na — the URL NamRA directs taxpayers to for the Act — returns 404. NamRA's operational portal itas.namra.org.na is reachable and hosts the official taxpayer brochures cited as official above. The statutory 'gross income' wording ("from a source within or deemed to be within Namibia") was read from the Legal Assistance Centre's annotated statutes and is tiered secondary, though it is consistent with NamRA's own brochures. ## Why the day count is the part you can control Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. ## Sources - [itas.namra.org.na](https://itas.namra.org.na/assets/documents/other-forms/General%20Information%20Brochure.pdf) — official source, checked 2026-08-18 - [itas.namra.org.na](https://itas.namra.org.na/assets/documents/other-forms/Tax%20on%20Individuals%20Brochure.pdf) (official), retrieved 2026-08-18 - [itas.namra.org.na](https://itas.namra.org.na/legislations) (official), retrieved 2026-08-18 - [lac.org.na](https://www.lac.org.na/laws/annoSTAT/Income%20Tax%20Act%2024%20of%201981.pdf) (secondary), retrieved 2026-08-18 ## Questions people ask about Namibia tax residency **How many days can you spend in Namibia before becoming tax resident?** Namibia does not decide residency on a single day count. No residency test for individuals exists. The Income Tax Act 24 of 1981 uses "ordinarily resident" only for narrow purposes — deeming certain interest and services income Namibian-source, non-resident withholding taxes, and assessment provisions for persons not ordinarily resident. Residence does not determine the tax base. Count your days anyway — they are evidence, and other countries' tests use them. **When is Namibia's tax year?** 1 March – 28/29 February. Day counts are measured against that year unless the rule names a different period — here, There is no day-count test. Namibian income tax does not depend on individual residence at all.. **Are residents of Namibia taxed on worldwide income?** Not in the usual way: Namibia taxes on a territorial basis, so foreign-source income may fall outside the net. Confirm your own position with the authority or an adviser. **How does Stretch count tax days for Namibia?** Every stay you log feeds the tally: Stretch counts the days you were present against the country's test in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever. Tax days elsewhere - [United States](https://doastretch.com/tax-days/united-states/) 183d - [Canada](https://doastretch.com/tax-days/canada/) 183d - [Mexico](https://doastretch.com/tax-days/mexico/) tests - [Brazil](https://doastretch.com/tax-days/brazil/) 183d - [Costa Rica](https://doastretch.com/tax-days/costa-rica/) 183d - [Panama](https://doastretch.com/tax-days/panama/) 183d - [Guatemala](https://doastretch.com/tax-days/guatemala/) 183d - [Dominican Republic](https://doastretch.com/tax-days/dominican-republic/) 182d - [All countries →](https://doastretch.com/tax-days/) Namibia, the rest of it - [All visa rules by passport →](https://doastretch.com/visa/) Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.