Investment Policy Monitor
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
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The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.
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- Namibia - Reduces corporate taxes and introduces new fiscal incentives
Namibia
Reduces corporate taxes and introduces new fiscal incentives
28 Feb 2024On 28 February 2024, Namibia released its Budget for the 2024/25 fiscal year, which includes significant changes to the corporate tax structure. The non-mining corporate tax rate will be lowered to 31 per cent from 1 January 2024, and to 30 per cent from 1 January 2025. The rate will be further reduced to 28 per cent starting in the 2026/27 fiscal year. Additionally, companies will be permitted to carry forward losses for up to five years, or up to ten years for natural resources companies.
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Type:
- Promotion and facilitation (Investment incentives)
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Industry:
- Not industry specific
- Primary (Mining and quarrying)
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Sources:
- Government portal, Vital Law, https://www.vitallaw.com/news/namibia-confirms-corporate-tax-cuts-in-latest-budget/gdn01166377?refURL=https%3A%2F%2Fwww.google.com%2F#., 06 Mar 2024
- Government Portal, Namibia Budget for 2024/25 , https://mfpe.gov.na/budget/-/document_library/dcey/view_file/3368310?_com_liferay_document_library_web_portlet_DLPortlet_INSTANCE_dcey_redirect=https%3A%2F%2Fmfpe.gov.na%2Fbudget%2F-%2Fdocument_library%2Fdcey%2Fview%2F3387128%3F_com_liferay_document_library_web_portlet_DLPortlet_INSTANCE_dcey_redire, 28 Feb 2024
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UNCTAD has been collecting information on changes in national foreign direct investment (FDI) policies on an annual basis since 1992. This collection has provided input to the analysis of global and regional investment policy trends in the World Investment Report, the Investment Policy Monitors and the UNCTAD-OECD Reports on G20 Measures.
In 2024, to further strengthen the quality of reporting, UNCTAD revised the methodology of monitoring investment policy measures. and revised the measures going back to 2012 accordingly.
The Investment Policy Monitor provides the international investment community with country-specific, up-to-date information about the latest developments in foreign investment policies.
Through its monitoring of investment policy changes, UNCTAD offers cutting-edge and innovative contributions to investment policy discourse, and contributes to preparing the ground for future policymaking in the interest of making foreign investment work for sustainable development.
-
The UNCTAD's Investment Policy Monitor database include official measures affecting FDI adopted by United Nations Member States. These encompass measures explicitly targeting FDI (FDI-specific), as well as general investment measures with a clear impact on foreign investment (FDI-related). The measures are either reported directly to UNCTAD by Member States through annual surveys or identified by UNCTAD researchers through publicly accessible sources (such as government websites and specialized policy databases). The classification of measures as more or less favourable is based solely on their potential impact on investors.
Note: Measures are verified, to the fullest extent possible, by referencing government sources. The compilation of measures is not exhaustive.
Disclaimer: the boundaries and names shown and the designations used on this map do not imply official endorsement or acceptance by the United Nations.