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Tax relief for earners below N$100 000 under consideration

By: Selma Taapopi


The Ministry of Finance will consider not to tax individuals earning less than N$100 000 annually. Minister Ipumbu Shiimi announced this week that they will undertake an assessment to consider increasing the individual tax income threshold from the current N$50 000 to N$100 000, which is aimed at providing tax relief for low income earners. Ipumbu made these remarks while delivering the 2022 mid-year budget review this week.

"The economic landscape continues to be fragile and the emerging green shoots in the domestic economy are still susceptible to significant vulnerabilities in the global economy. Against this background, we are still of the view that now is not the right time to introduce any tax proposals that could stifle economic recovery. Therefore, in the area of tax policy and tax administration reforms, we are focused on the implementation of measures that could potentially provide some relief to taxpayers in the near to medium term," said Shiimi adding that the Ministry will make the necessary confirmations in the upcoming budget statements. In addition, Ipumbu stated that both the Income Tax Amendment Bill and the Value Added Tax Amendment Bill are with the legal drafters and are expected to be tabled in the National Assembly this year.

"The Income Tax Amendment Bill is with the legal drafters after which it will be tabled in the National Assembly in this financial year. The bill contains proposals for, among others, increasing the deductibility on pension fund contributions and educational policy deductions to a maximum of N$150,000 and provisions for thin capitalisation rules. The Value Added Tax Amendment Bill is also before the legal drafters before tabling in the National Assembly during this financial year. The bill incorporates zero rating the supply of sanitary pads, among others," Shiimi told members of Parliament.




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