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.
According to NamRA who responed to Network Media Hub (NMH) on Tuesday said 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 Ministry of Information and Communication Technology 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 Ministry of Education, Arts and Culture account for only a small portion of the ministry’s broader education-dominated vote, indicating relatively modest direct support for the wider creative sector. Indirect business support is also provided through the Ministry of Industrialisation and Trade, which receives over N$400 million, but the Estimates do not identify digital creators as a distinct economic category.
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.
Prime Minister Elijah Ngurare recently urged Namibians to harness creativity and innovation to drive inclusive development. Speaking at a staff meeting, he called for the country to build its own “YouTube millionaires”, strengthen artificial intelligence research at universities, and create systems that add value to young entrepreneurs across communities.
