Road User Charges
Vehicle License Fee Waivers & Exemptions
Implementation of Road Fund Administration Amendment Acts, 2022 & 2024: Framework for Vehicle Licence Fee Penalty or Interest Waiver and Exemption on Entry Fees
The Road Fund Administration (RFA) informs all vehicle owners and road users that important amendments to the Road Fund Administration Act, 1999 (Act No. 18 of 1999), introduced through the RFA Amendment Act, 2022 (Act No. 11 of 2022) and the RFA Amendment Act, 2024 (Act No. 9 of 2024), officially came into effect on 22 August 2025.
In terms of these amendments, the RFA now provides a framework for the exemption of entry fees and waiver of vehicle licence fees, penalties, and interest in specific circumstances.
Vehicle owners who meet the requirements set out in the regulations may formally apply for relief. Applications will be considered on a case-by-case basis, taking into account the legal provisions and the supporting documents required.
What it means:
If a vehicle licence fee, interest, or penalty has remained unpaid for more than three years, that debt is regarded as prescribed. Prescribed debt is legally extinguished, meaning it cannot be enforced or collected.
How it works:
- Your annual vehicle licence fee is due on a specific renewal date. If unpaid, the period for prescription begins 22 days after the due date.
- Each year’s licence fee is separate. This means your 2023 fee, your 2024 fee, and your 2025 fee all run on their own 3-year timelines.
What it means:
Debts less than three years old are called unprescribed debts. These remain valid and enforceable. However, you may apply for relief on the interest and or penalties associated with them.
Key Points:
- Only interest and or penalties can be waived.
- The annual vehicle licence fee itself (the principal debt) must still be paid.
- The Chief Executive Officer, with approval of the RFA Board, may waive interest and penalties up to N$1 000 000.
- Debts above N$1 000 000 will be referred to the Minister of Finance for consideration.
Under the amended Act, you may apply for exemption from paying cross-border entry fees in limited circumstances, including:
Cross-border military exercises approved by the Minister of Defence.
Cross-border transport of medical staff or patients.
Temporary entry of the police force members as approved by the Minister of Safety and Security or any other Minister authorised by Cabinet or any other circumstances approved by the Minister on the recommendation of the board.
For Unprescribed Debt:
Vehicle owners with outstanding interest and penalties on licence fees less than 3 years old.
For Entry Fees:

Organisations or persons falling within the specified exemptions (defence, medical, police, or cross-border military exercises).
Forms and Application Requirements
Application for Waiver of Entry Fees
For exemption from cross-border entry fees in specific approved circumstances.
Application for Waiver of Interest and Penalties (Unprescribed Debt)
For vehicle licence fee debts less than three years old and not exceeding 
N$1,000,000.
Application for Waiver of Interest and Penalties (Ministerial Approval for amounts exceeding N$1 000 000)
For vehicle licence fee debts where penalties and interest exceed N$1,000,000.
Application Process
- Complete the prescribed application form.
- Attach all required supporting documents.
An application must be delivered –
- By hand to the Administration at its principal place of business, being No. 21 Sir Seretse Khama Street, Windhoek, Namibia or at any regional office of the Administration or any border post where applications are received.
- By post mailed to Private Bag 13372, Windhoek.
- By electronic mail sent to [email protected]Â (Application for Waiver of Interest and Penalties (up to N$1,000,000) and Application for Waiver of Entry Fees
- By electronic mail sent to [email protected] (Ministerial Approval for amounts exceeding N$1,000,000)
Timeline:
Applications will be processed within 90 days of submission, provided they are complete and compliant.
Application Fee:
There is no application fee in respect of any application.
Important Legal Notes
Prescription is interrupted if you make a payment or sign a repayment arrangement, or if summons is issued. In such cases, the three-year period starts afresh.
Attempting to submit false information in an application is an offence and may result in a fine of up to N$20 000 or imprisonment of up to 1 year.
Contact Us
For enquiries or application assistance:
Toll-Free: 0800 433Â 300
Tel: +264 61Â 433 3000
Email: [email protected]
Visit the RFA Head Office or your nearest NaTIS office.
Questions & Answers
General Questions
1. When does the amendment take effect?
The new provisions took effect on 22 August 2025.
2. What is prescribed debt?
Prescribed debt refers to unpaid annual licence fees, including all related penalties and interest, that have been outstanding for more than three years, with no interruption (such as legal action or acknowledgment of debt).
3. What is unprescribed debt?
Unprescribed debt refers to outstanding annual licence fees, penalties, and interest that are less than three years old and remain enforceable.
4. When do penalties and interest start running on unpaid licence fees?
- Penalties and interest start the day after the licence renewal due date passes without payment.
- Example: If your licence renewal was due on 15 June 2023, penalties and interest start running from 16 June 2023.
5. When does prescription start running?
- Prescription begins on the 22nd day after the date of liability for the annual licence fee (as per Regulation 31).
- Example: Licence due on 1 July 2022 → Liability starts 1 July → Prescription starts 22 July 2022 → Prescribes 22 July 2025.
Prescribed Debt (older than 3 years)
6. How will prescribed debt be treated?
- It will be automatically written off (no application required).
- Applies to annual licence fees, penalties, and interest older than 3 years.
7. Will prescribed debt ever revive?
No. Once written off, it cannot be claimed again, even if the vehicle is re-registered.
8. Example scenario – prescribed debt
If you have unpaid licence fees for 2022, 2023, and 2024, here is what happens after 22 August 2025:
- 2022 fee → Prescribed and automatically written off on 22 July 2025.
- 2023 fee → Still payable until 22 July 2026.
- 2024 fee → Still payable until 22 July 2027.
Unprescribed Debt (less than 3 years old)
9. How will unprescribed debt be treated?
- Licence fees remain payable for the last three years.
- The RFA CEO may waive penalties and interest up to N$1 million, subject to Board approval.
- The Minister of Finance approves waivers above N$1 million on the recommendation of the CEO.
- Applications for ministerial approval must be submitted to the RFA.
- No condition applies regarding the penalty exceeding the original licence fee.
10. How do I apply for a waiver of penalties and interest?
- Complete the prescribed application form, available online at www.rfanam.com.na, at RFA offices, or at NaTIS offices.
- Submit with required supporting documents (vehicle details and NaTIS verification).
- Applications are reviewed within 90 days.
- Ministerial applications should be submitted through the RFA.
11. How is the three-year prescription period calculated?
Each annual licence fee prescribes individually after three years from when prescription starts.
Example:
- 2022 licence fee → Liability: 1 July 2022 → Prescription starts 22 July 2022 → Prescribes 22 July 2025
- 2023 licence fee → Prescribes 22 July 2026
- 2024 licence fee → Prescribes 22 July 2027
12. When do penalties and interest start on unprescribed debts?
- If the renewal date was 1 July 2023, penalties and interest start from 2 July 2023.
- Penalties are calculated on the amount overdue, and interest continues to accrue until payment or prescription.
13. Relief on unprescribed debt
- You can apply for a waiver on unprescribed debt penalties and interest:
- CEO approval: up to N$1 million
- Minister of Finance approval: above N$1 million (on CEO recommendation, submitted through the RFA)
14. What happens if my vehicle was deregistered after three years of non-payment?
- After three consecutive years of non-payment, NaTIS will deregister your vehicle.
- To re-register, you must:
- Pay unprescribed licence fees
- Settle any unprescribed debts
- Or apply for a waiver of penalties and interest on unprescribed debts (through RFA)
- Or enter into a debt arrangement with the RFA
General Answers
Why these changes were introduced
- To comply with the Prescription Act
- To remove unenforceable debt from the system
- To promote voluntary compliance and fairness
Summary of how the amendments work
- Licence fees are annual obligations
- Each year, a vehicle owner must pay an annual licence fee.
- If unpaid, penalties and interest apply.
- Prescription applies to each year separately
- Section 11(d) of the Prescription Act: most civil debts prescribe after 3 years.
- Each year’s debt is treated individually:
- Year 1 fee → Prescribes after 3 years
- Year 2 fee → Prescribes 1 year later
- Year 3 fee → Prescribes another year later
- Practical implications
- If a vehicle owner has not paid for 3 years, NaTIS will deregister the vehicle.
- Older debt may be prescribed and written off, but recent debts remain enforceable.
- Example
- Licence due:
- 2022 → Prescribes end of 2025
- 2023 → Prescribes end of 2026
- 2024 → Prescribes end of 2027
- If deregistered in 2025:
- 2022 fee → Prescribed, cannot be claimed
- 2023 and 2024 fees → Still valid until prescription
- Licence due:
- Key points for vehicle owners
- Older debts may fall away, but recent debts remain payable until their own 3-year period expires.
- Deregistration does not cancel unprescribed debts.
- For unprescribed debts, owners can apply for a waiver on interest and penalties if eligible (through RFA for ministerial approval).