The constitution and other laws and policies protect religious freedom.
The government does not formally subscribe to any one religion as a state religion, and it allows for recognition of any religious group through formal registration. Religious organizations must register with the Ministry of Trade and Industry to receive tax-exempt status or with local authorities to purchase land at a discounted rate.
There also are local registration requirements for religious organizations, but only if they are seeking certain benefits, including tax exemption. For example, for a church to obtain land from the city of Windhoek at the reduced rate offered to religious organizations, it needs to demonstrate that it has a constitution, registration with the Council of Churches, and sound financial management. The organization must have at least 250 members and have been in operation for at least two years. Some religious organizations register as nongovernmental organizations (NGO) to get around these restrictions.
The government observes the following religious holidays as national holidays: Good Friday, Easter Monday, Ascension Day, and Christmas.