Namibia's Minister of Finance and Public Enterprises, Ericah Shafudah, delivered the 2025/26 Budget on 27 March 2025. With respect to tax policy and administration reforms, the proposals in the budget statement include: Amending the schedule of zero-rated commercial properties to include state acquired commercial properties; Finalizing VAT legislation for the levy of VAT on imported digital services; Reducing the non-mining company tax rate to 28% during FY2026/27 (reduction to 30% from 1 January 2025 also confirmed); Measures to broaden the corporate income tax base, which includes introducing a 30% limit on interest deductions, a cap on assessed losses carried forward,...