The constitution specifies the country is a secular state, prohibits religious discrimination, and provides for freedom of thought, conscience, and belief, as well as the right to enjoy, practice, profess, maintain, and promote any religion. These rights may be subject to “reasonable restrictions” justified by interests such as “the sovereignty and integrity of Namibia, national security, public order, decency or morality.”
The law allows recognition of any religious group as a voluntary association, without the need to register with the government. A voluntary association is required to have a written constitution stating its purpose, be membership-based, be a legal person, and have a plan for disposing of its assets if it ceases operation. Religious groups may also register as nonprofit organizations (an “association without gain”) with the Ministry of Trade and Industry. Under the law, a nonprofit organization must have a minimum of seven members and two directors, an auditor, and a registered address in the country, and must comply with all regulations of domestic corporate law. Both religious groups registered as nonprofit organizations and religious groups formed as voluntary associations are exempt from paying taxes. Other faith-based organizations may also register as welfare organizations with the Ministry of Health and Social Services (MoHSS). Under MoHSS regulations, a welfare organization must have a minimum of seven members, an auditor, and a constitution. If the group meets the objectives of a welfare organization, the MoHSS will issue a letter of certification. There is no difference in the application process between religious and nonreligious groups. A welfare organization may apply to the Department of Inland Revenue to receive tax-exempt status. Once registered as a welfare organization, a religious group may seek to obtain communal land at a reduced rate, which is at the discretion of traditional authorities or town councils, based on whether they believe the organization’s use of the land will benefit the community.
The constitution permits religious groups to establish private schools provided no student is denied admission based on creed. The government school curriculum contains a nonsectarian “religious and moral education” component that includes education on moral principles and human rights and introduces students to a variety of African traditions and religions, as well as world religions such as Judaism, Christianity, Islam, Buddhism, Hinduism, the Bahai Faith, and Rastafarianism.
Similar to other foreigners seeking to work in the country, religious workers must obtain an appropriate visa. Work visa requirements include proof of educational qualifications, police clearance certificate from country of origin, and – for visas over three months – proof of a contract.
The country is a party to the International Covenant on Civil and Political Rights.