NTB Levy Calculations: How to Calculate and Pay the Namibia Tourism Levy
Learn how to calculate the Namibia tourism levy, including the 2% accommodation levy, 1% all-inclusive levy, NTB levy period, levy return form, payment deadlines, VAT exclusions and late payment penalties.
Understanding NTB levy calculations is an important part of operating a registered accommodation establishment in Namibia. The Namibia tourism levy is collected from guests by qualifying accommodation businesses and paid over to the Namibia Tourism Board (NTB) according to the applicable regulations.
The amount payable depends primarily on the type of accommodation tariff charged. A standard tourism levy calculation generally uses a 2% rate, while qualifying all-inclusive accommodation is subject to a 1% rate. VAT is excluded when determining the levy base.
This guide explains the NTB tourism levy, applicable tourism levy rate, calculation method, levy period, payment requirements, the levy return form, and consequences of late or unpaid tourism levies.
What Is the Namibia Tourism Levy?
The Namibia tourism levy is a compulsory levy imposed on qualifying registered accommodation establishments under the Namibia Tourism Board framework. The regulations provide that owners of registered accommodation establishments, other than campsites and camping and caravan parks, must pay the levy to the NTB.
According to the Visit Namibia FAQ, the levy is calculated on the amount charged to guests, with 2% applying to bed-and-breakfast or bed-only accommodation and 1% applying to all-inclusive accommodation.
The levy is collected from guests as part of the accommodation transaction and subsequently remitted to the NTB.
What Is the NTB Tourism Levy Rate?
The tourism levy percentage depends on how the accommodation is sold.
2% Accommodation Levy
A 2% accommodation levy applies to the total amount charged to guests for:
- Bed-only accommodation
- Bed-and-breakfast accommodation
The calculation is based on the applicable accommodation revenue for the relevant levy period.
1% All Inclusive Levy
A 1% all inclusive levy applies where the accommodation establishment charges one single tariff that includes accommodation, food, beverages and recreational activities.
The Namibia Tourism Levy Explained guide also explains the practical importance of incorporating the levy into guest invoicing and accommodation charges.
How to Calculate the Namibia Tourism Levy
The basic tourism levy calculation is straightforward once the correct levy category and levy base have been identified.
Standard 2% Calculation
For bed-only or bed-and-breakfast accommodation:
Levy payable = qualifying accommodation amount × 2%
For example, if an establishment has N$100,000 in qualifying accommodation revenue, excluding VAT:
N$100,000 × 2% = N$2,000
The levy payable amount would therefore be N$2,000 for that calculation period.
All-Inclusive 1% Calculation
For qualifying all-inclusive accommodation:
Levy payable = qualifying all-inclusive amount × 1%
For example:
N$100,000 × 1% = N$1,000
The applicable rate should therefore be determined before completing the return.
Is VAT Included in NTB Levy Calculations?
No. VAT charged and collected on the relevant accommodation service is disregarded when determining the levy.
This is particularly important when calculating the accommodation charge levy because the levy should not simply be calculated against a VAT-inclusive amount.
The governing Levy Regulations specify that VAT charged and collected in respect of the service must be disregarded for purposes of calculating the levy.
Example With VAT
Suppose an accommodation invoice contains:
- Accommodation charge excluding VAT: N$10,000
- VAT: N$1,500
- Total invoice: N$11,500
For a standard accommodation transaction, the levy calculation is:
N$10,000 × 2% = N$200
The N$1,500 VAT amount is not included in the levy calculation.
What Is the NTB Levy Period?
The levy period is a period of two months.
Accommodation establishments calculate the levy based on the applicable amounts charged during each two-month period and then make the required payment within the prescribed period.
For example, the NTB payment schedule identifies periods such as:
| Levy period | Payment deadline |
|---|---|
| January–February | End of March |
| March–April | End of May |
| May–June | End of July |
| July–August | End of September |
| September–October | End of November |
| November–December | End of January |
The NTB Levy Return and Statistics Form is available through Visit Namibia’s registration resources.
Operators should verify the current instructions on the NTB platform before submitting a return, particularly if payment arrangements or electronic submission procedures have changed.
What Is the NTB Levy Return Form?
The levy return form is used to report the accommodation establishment’s levy and relevant tourism statistics to the NTB.
The form generally requires information such as:
- Establishment name
- NTB registration number
- Levy period
- Accommodation figures
- Number of rooms and beds
- Bednights sold
- Revenue figures
- Applicable levy category
- Levy payable
- Payment information
- Guest statistics
The levy return is therefore more than a payment document. It also provides tourism statistics that assist the NTB in monitoring the performance of the accommodation sector.
How NTB Levy Calculations Appear on the Return
The NTB return separates accommodation revenue according to applicable categories.
A typical calculation may include:
| Accommodation category | Levy basis | Rate |
|---|---|---|
| Bed only | Accommodation revenue excluding VAT | 2% |
| Bed & breakfast | Accommodation revenue excluding VAT | 2% |
| All inclusive | Qualifying single tariff excluding VAT | 1% |
| Full complimentary | No charge | 0% |
The exact figures should be entered according to the establishment’s actual records for the relevant period.
An establishment should avoid estimating revenue where accurate booking, invoice and accounting records are available.
What Is the Levy Payment Period?
The levy payment period follows each two-month levy period. The applicable amount must be paid by the deadline prescribed by the regulations.
For example, revenue generated during January and February forms part of the relevant levy period, with payment due during the following month.
The regulations provide that where the final payment date falls on a Saturday, Sunday or public holiday, payment is due on the first business day thereafter.
Keeping a calendar of all levy deadlines can help prevent unnecessary late payment penalty charges.
What Happens If Tourism Levies Are Paid Late?
Late payment can result in an additional charge.
Under the applicable regulations, an outstanding levy attracts a charge of 5% of the unpaid amount for each month or part of a month that it remains unpaid.
For example, if N$2,000 is outstanding and remains unpaid for one month, a 5% charge would be:
N$2,000 × 5% = N$100
The outstanding amount would therefore become N$2,100 before considering any further period for which the amount remains unpaid.
The recent NTB warning on unpaid levies highlights the continuing importance of submitting returns and settling tourism levy obligations on time.
What Are the Consequences of Unpaid Tourism Levies?
Unpaid tourism levies can become more expensive as additional charges accumulate.
The current regulatory framework provides for a 5% additional charge on outstanding levy amounts for every month, or part of a month, that the amount remains unpaid.
Recent reporting has also highlighted the NTB’s increased focus on tourism compliance. The NTB unpaid levy report from Tourismus notes that failure to collect and remit the levy within the prescribed period constitutes non-compliance and may result in enforcement action.
Operators should therefore treat tourism levy payments as a regular compliance obligation rather than an occasional administrative task.
What Are the Tourism Levy Regulations?
The principal rules are contained in the tourism levy regulations issued under the Namibia Tourism Board Act.
They establish:
- Who is responsible for paying the levy
- The basis for calculating the levy
- The applicable rates
- The two-month levy period
- Payment deadlines
- Statements accompanying payments
- Additional charges for late payment
- Offences and penalties
The regulations distinguish between standard accommodation tariffs and qualifying single-tariff all-inclusive accommodation.
The NTB registration cost guide also identifies the 2% accommodation levy and 1% all-inclusive rate when discussing tourism business costs.
How to Keep Accurate NTB Levy Records
Good recordkeeping makes tourism levy compliance considerably easier.
An accommodation establishment should maintain records showing:
- Guest bookings
- Accommodation invoices
- Amounts charged to guests
- VAT amounts
- Bednights sold
- Accommodation categories
- All-inclusive bookings
- Levy calculations
- Completed return forms
- Proof of payment
The business should reconcile its accounting records against the figures reported on each levy return.
Separate Levy Records From General Revenue
A practical approach is to identify the levy component whenever a qualifying accommodation sale is made. This prevents the business from reaching the end of the levy period without knowing how much is payable.
It also makes it easier to check whether the tourism levy percentage was applied correctly.
How to Avoid NTB Levy Calculation Errors
Common mistakes include:
- Applying 2% to an all-inclusive tariff when 1% applies
- Calculating the levy on VAT-inclusive revenue
- Using the wrong levy period
- Omitting qualifying guest revenue
- Submitting incorrect bednight figures
- Forgetting to submit the levy return
- Paying after the prescribed deadline
- Failing to retain proof of payment
- Using an incorrect NTB registration number as the payment reference
The Tourism Levy information published by The Namibian provides additional background on the levy applying to accommodation establishments and the consequences associated with late payment.
NTB Levy Calculation Checklist
Before submitting a levy return, check the following:
- Correct NTB registration number
- Correct two-month levy period
- Total qualifying accommodation revenue identified
- VAT excluded from the levy base
- Correct 2% or 1% category applied
- Bednight statistics completed
- Levy payable amount calculated
- Previous outstanding amounts checked
- Late payment penalty calculated if applicable
- Payment reference verified
- Proof of payment retained
- Completed levy return submitted
This process helps create a consistent monthly and bi-monthly compliance routine.
Frequently Asked Questions
What percentage is the Namibia tourism levy?
The standard tourism levy is 2% of the applicable amount charged for bed-only or bed-and-breakfast accommodation. A qualifying all-inclusive single tariff is subject to a 1% levy. VAT is excluded from the calculation.
How often must the NTB tourism levy be paid?
The levy is calculated for a two-month levy period, with payment due by the end of the calendar month following that period, subject to the rules concerning weekends and public holidays.
What is the penalty for late NTB levy payment?
The regulations provide for an additional charge of 5% of the outstanding levy for each month or part of a month that the amount remains unpaid. Operators should therefore calculate and submit their returns promptly to avoid accumulating additional charges.
Final Considerations
Accurate NTB levy calculations are an essential part of running a compliant accommodation establishment in Namibia. The key points are to identify the correct accommodation revenue, exclude VAT, apply the appropriate tourism levy rate, calculate the levy payable amount for each two-month period, complete the levy return form, and pay by the prescribed deadline.
For most standard bed-only and bed-and-breakfast accommodation, the calculation is 2% of the qualifying amount excluding VAT. Qualifying all-inclusive accommodation uses a 1% rate. Keeping accurate guest, revenue and bednight records makes the process easier and provides supporting evidence if the NTB needs clarification.
Where unpaid tourism levies arise, the additional 5% monthly-or-part-month charge can increase the amount due. For that reason, accommodation operators should build tourism levy compliance into their regular accounting and administrative procedures.