NamRA confirms digital creators must pay taxes

Namibia’s fast-growing digital and creative economy is now officially under the tax authorities’ radar. The Namibia Revenue Agency (NamRA) confirmed that income earned by content creators and online influencers is fully taxable under current laws.

NamRA told Namibian Sun on Tuesday that creators fall under the legal definition of conducting “trade” and must declare monetised income through the self-assessment system. Individuals earning more than N$100 000 annually from digital activities are required to file tax returns, keep records for at least five years and, where necessary, register as entities. The agency also said it can track income from foreign platforms using third-party data, audits and international information-sharing mechanisms.

While taxing service income is not new policy, NamRA’s clarification effectively formalises the creator economy within Namibia’s tax system.

Infrastructure over monetisation

The 2026/27 Estimates of Revenue and Expenditure channel significant resources into digital infrastructure and broadcasting systems, yet there is no explicit allocation for influencer development, digital content monetisation or creator-focused incubation.

Figures show that the information and communication technology ministry receives about N$1.7 billion for 2026/27, largely for broadcasting services, network infrastructure and information management systems. While this strengthens the country’s digital backbone, the spending remains infrastructure-focused rather than aimed at supporting individuals earning income from online content.

Programmes linked to arts, culture and heritage under the education, arts and culture ministry account for only a small portion of the ministry’s broader education-dominated vote, indicating relatively modest direct support for the wider creative sector.

Earlier support welcomed

A May 2025 report indicated that a N$50 million allocation to the creative arts industry in the 2025/26 budget was welcomed as long-overdue support for a sector often overlooked.

The funding was intended for the broader creative industries, covering disciplines such as film, broadcasting, video games, fashion, and advertising. However, public debate about the scope and practical impact of the funding continues as the digital creator economy grows.

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