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Personal rebate

Personal rebate

Personal rebate is a personal allowance granted to a returning resident who is importing goods into Malawi for personal use only. The personal rebate is currently at K300, 000.

As a returning resident, you will be allowed personal rebate if you have been out of Malawi for more than 24 hours. You will also be allowed personal rebate if the you have accompanied the goods but the goods should not be for commercial use. 

When person rebate is granted and the remaining value of the goods is less than K10, 000.00, you would be required to pay only 30 percent of the value of the goods.

If personal rebate is granted and the value of the goods is greater than K10, 000.00, you would be required to pay duty as specified in the Customs & Excise Order.

For instance, if the value of your goods is K307, 500, the taxable value will be calculated as follows: total value K307, 500; rebate K300, 000; difference K7, 500. In this case, you would be required to pay only 30 percent of K7, 500 which is K2, 250. 

If goods were worth K314, 450, duty would be calculated as follows: total value K314, 450; rebate K300, 000; difference K14, 450. As a returning resident, you would be expected to pay normal rates of duty on the K14, 450 as specified in the Customs & Excise Tariff Order.

When two or more persons are traveling together as a family, for instance a husband and a wife including children, each one of them would be allowed K300, 000 personal rebate. The total rebate for a family is deducted from the total value of the goods. 

Gifts are by law dutiable and when you import or receive a gift, you must provide for payment of duty. 

Feedback: tax@mra.mw, 0888986200 or 0888958220

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