Namibia's plastic bag levy has raised approximately N$249.75 million since collections started about five years ago, providing a significant financial boost to the country's efforts to improve waste management, promote recycling and support the transition to a greener economy.
According to the environment tourism minister, Indileni Daniel, the levy forms part of Namibia's broader environmental fiscal reform framework, which was established to both generate revenue and encourage environmentally responsible behaviour among consumers and businesses.
Daniel said that environmental levies were formalised under the Customs and Excise Act No. 20 of 1998, with implementation expanding between 2018 and 2019.
She said thai that in August 2019, the government gazetted environmental levies on selected products, including lightweight plastic carrier bags, as part of a wider package of environmental taxes.
The levies are collected centrally by the Namibia Revenue Agency (NAMRA) and are intended to finance environmental protection, waste management and broader green investment programmes.
She said that Available financial data shows that N$24.23 million was collected during the 2021/2022 financial year, with collections commencing in the third quarter. Revenue more than doubled to N$59.36 million in 2022/2023, before increasing further to N$69.54 million in 2023/2024, the highest annual collection recorded to date.
During the 2024/2025 financial year, plastic bag levy collections amounted to N$67.68 million, while N$28.94 million had been collected during the first two quarters of the 2025/2026 financial year.
She said that, on average, around 12% of the Environmental Investment Fund's (EIF) annual budget is directed towards waste management and recycling initiatives funded through these environmental levies.
Budget allocations funded through the levy amounted to N$12.5 million in the 2023/24 financial year, increasing to N$20 million in 2024/25, N$26.41 million in 2025/26, and N$26 million for the 2026/27 financial year.
The ministry said the consistent revenue stream demonstrates the levy continues to play an important role in financing environmental programmes while also encouraging reduced reliance on single-use plastic bags.
The allocations have supported a range of projects aimed at strengthening Namibia's environmental management capacity, including the development and upgrading of waste management infrastructure, recycling and waste minimisation programmes, environmental remediation and rehabilitation projects, as well as public awareness campaigns designed to encourage behavioural change and reduce waste generation.
Daniel said that beyond waste management, the levy has also become an important source of capital for Namibia's growing green economy.
A substantial portion of the funds has been channelled through the Green Impact Facility (GIF), which is administered by two fund managers on behalf of the Environmental Investment Fund.
She said that over the past four years, the facility has invested N$135 million into private-sector projects spanning recycling, renewable energy, sustainable agriculture and other green economy initiatives.
The minister said that these investments are helping stimulate environmentally sustainable businesses while contributing to job creation, climate resilience and economic diversification.
