VAT is charged at the rate of 15% on services and goods in Namibia.
If you are a good tourist and keep receipts for all the goods you purchase while travelling in Namibia you can claim VAT back on these when you depart. Do note that you will be required to show a valid VAT receipt and the item on which you are claiming before any claims will be processed. So do not wrap up those items, hide them in your luggage and check it onto the plane and then go and try and claim the VAT back on it. Although this may seem tedious do remember that not everyone is as honest as you are and some people actually try to cheat the taxman!
You can not claim back VAT on services - so there is no point in presenting hotel, restaurant and laundry bills!
The avoidance of taxes is the only intellectual pursuit that carries any reward. John Maynard Keynes