sossusvlei budget tour

How to Visit Sossusvlei, Namibia Independently and on a Budget

By: Author Zachary Friedman

Posted on Last updated: February 16, 2024

Categories Namibia

Home » Africa » Namibia » How to Visit Sossusvlei, Namibia Independently and on a Budget

Remotely located in the Namib-Naukluft National Park in the Namib Desert, Sossusvlei is known for its spectacular orange sand dunes and ancient clay pans. Looking out over the dunes, you feel like you’re on another planet. In this guide, I explain, step-by-step, how to visit Sossusvlei independently and on a budget. No tour is required to make this trip. I’ll also outline all of the landmarks and attractions in the area including Sossusvlei, Deadvlei, Dunr 45, Big Daddy, Sesriem Canyon, and more.

I had never even heard of Sossusvlei before traveling to Namibia. It turned out to be one of my favorite destinations that I have ever visited. In this guide, I’ll share my experience.

Key Takeaways

To get to Sossusvlei, you’ll have to either rent a car and drive yourself or join a tour. 3 and 4 day tours are available from Windhoek and Swakopmund. The main points of interest in the area include Sossusvlei, Deadvlei, Dune 45, Big Daddy, Big Mama, Sesriem Canyon, and Hidden Vlei. Tours start at around 6000 Namibian dollars (about $400). If you rent a car and drive yourself, you can make the trip for around 3000 Namibian dollars (around $200). Park entry costs 80 Namibian Dollars (about $5.40). Most visitors stay for 2 nights in a campground or lodge. You can stay in the park or outside. Camping starts at around $15 per night.

What is Sossusvlei and Where is it Located?

Sossusvlei refers to an area in the Namib-Naukluft National Park in the Namib Desert in Southwestern Namibia. This part of Namibia contains some of the tallest and most impressive sand dunes in the world. The region is also the oldest desert in the world. The landscape is truly one of a kind.

Sossusvlei is the name of one particular clay and salt pan but often is used to refer to the surrounding area as well. This includes Deadvlei, Dune 45, and the nearby Big Daddy, and more. The entry to the area is located in the nearby town of Sesriem, Namibia.

How to Get to Sossusvlei from Windhoek

Most trips to Sossusvlei start in Windhoek, Namibia’s capital city. To get there from nearby parts of Africa, you can follow my step-by-step bus guides:

• How to Travel From Cape Town to Windhoek
• How to Travel From Maun, Botswana to Windhoek

From Windhoek, you have two options to travel to Sossusvlei

• Book a tour- This is the easiest and most stress-free way to visit Sossusvlei. The tour company will take care of everything including transportation, accommodation, park entry, and food. The drawback to this is that it’s expensive. Budget tours start around 6000 Namibian dollars or around 435 USD and go up from there. If you wait until you arrive in Windhoek and shop around a bit, you may be able to negotiate a bit better last-minute deal.
• Visit independently- This is the cheaper option. It requires that you rent a car and drive yourself out to Sossusvlei. The more people you have to split costs with, the cheaper it will be. For two people, expect to pay around 3000 Namibian dollars or 215 USD per person. As you can see, this method costs about half of what the organized tour costs. Below, I will explain, step-by-step, how to visit Sossusvlei independently.

How to Visit Sossusvlei Without a Tour

This trip takes a bit of planning. You have to consider car rental, accommodation, and food. Someone in your group needs to have a driver’s license. You can make this trip in 2 days and one night without feeling too rushed. For a bit more relaxed pace, plan for 3 days.

Below, I will detail the absolute cheapest options for making this trip. If you prefer more comfort, you can easily upgrade to a larger vehicle, hotel accommodation, or better food.

Step 1: Rent a Car in Windhoek

The car rental is the most expensive part of the trip. The good news is that you can split this cost among everyone in your group. The more people you have, the less the car will cost per person.

You will need to rent the car for 3 days. After spending the first day driving there and the second day visiting Sossusvlei and the other sites in the area, you won’t arrive back in Windhoek until after the rental agencies have closed. If you rushed, you could probably make it back in time to return the car and only have to pay for 2 days of rental but you will have to miss out on some sites. I recommend you rent the car for 3 days with so there is no hurry.

You have several options for cars:

• Sedan- This is the cheapest option. A simple 2 wheel drive economy car with a manual transmission. It can hold 5 people including the driver. Rentals cost about 600 Namibian dollars per day or about 43 USD. This is the option I went with.
• SUV- These are slightly more expensive but hold more people and have more space for luggage. They are also a bit more comfortable because their suspension is designed for the type of terrain that you will encounter on the drive to Sossusvlei. Much of the trip is on dirt roads. Rental prices for SUVs start around 1200 Namibian dollars or 86 USD per day.
• 4X4- Many people will recommend a 4 wheel drive vehicle for this trip. It makes the drive a bit easier. The drawback is that a 4 wheel drive rental costs a bit more. Rental prices start around 1200 Namibian dollars or 86 USD per day.

You can find rental agencies all over the city. I rented a sedan from a place called Savana Car Hire. They are located at Trift Street 80, Southern Industrial, Windhoek, Namibia.

I don’t make any money recommending these guys. I just rented the car from them and had a good experience with their service. Other similar agencies can be found throughout Windhoek. I recommend you do a bit of research before choosing a company so you can get the best rate.

Do You Need a 4 Wheel Drive Vehicle to Visit Sossusvlei?

No, you don’t need a 4X4 to make this trip, even though everyone will tell you that you do. All of the roads are passable in a regular 2 wheel drive economy car. With that being said, some sections of the road are sandy and much of the trip takes you over gravel roads. The ride is rough at times. For a more comfortable ride, you may want to consider renting a 4 wheel drive vehicle if your budget is higher.

A Note About Tires

Check Your Spare Tires Before you Leave Windhoek. The car we rented came equipped with two spares. Both were bald and cracking on the sidewall. We had a flat when we arrived at the campground in Sesriem and put on one of the spares. The spare tire blew out on our way back and was completely destroyed. Luckily the second spare got us back to Windhoek.

We were nervous that the rental agency would try to charge us for the destroyed tire when we returned the car. After showing them the condition of the tread, they agreed that it wasn’t our fault and apologized for renting us a car with unsafe tires. There was no extra charge for flat repair or the destroyed tire.

Step 2: Organize your Accommodation in Sossusvlei

You will be spending at least one night in Sesriem. Most people choose to camp as it is the cheapest option. For camping, you have four options:

• Sleep in your own tent- If you are traveling in Africa, you should be carrying a tent . It comes in handy often and saves you a lot of money along the way.
• Sleep in your vehicle- It’s not the most comfortable option, but it’s free. Remember to bring a blanket or you can just sleep in your clothes.
• Rent camping gear from the car rental agency- Most car rental places also rent camping gear. For just a few dollars per day, you can rent a tent, sleeping bag, and sleeping mat. If you aren’t traveling with your own, this is still a pretty cheap option.
• Rent a vehicle with a camper- Most rental agencies offer 4X4s with rooftop tent campers installed. Rental prices start at around 1400 Namibian dollars or 100 USD per day for a vehicle equipped with a camper for 2 people.

Tip: One thing to consider when choosing accommodation in Sesriem is the park gates. There are two entry gates to Sossusvlei. If you stay within the first gate, you will be allowed to enter the park an hour before everyone who stays outside the gate. You will also be allowed to stay an hour longer as the outside gate closes first.

This means that you will get to enjoy the park during the best viewing times, sunrise and sunset. You will also arrive at each site slightly before the big crowd arrives. This is valuable as the park gets really crowded, especially during peak season. I recommend you pay a bit more to stay within the park gates if your budget allows.

Sesriem Campground Options

In Sesriem, there are two campgrounds to choose from. They are located right next to each other just outside the gates to Sossusvlei.

• Sesriem Camp- This one is located inside the first gate. Camping costs 350 Namibian dollars or about 25 USD per night. There is a maximum of 8 people per campsite. You can pay with cash or card. For more information and to make reservations, check out their website here. 
• Sossus Oasis Camp Site- This one is located just outside the first gate. Camping costs 210 Namibian dollars or about 15 USD per night. They have a minimum of 2 people per campsite. You can pay in cash or by card at the service station. For more information and to make reservations, check out their website here.  

I stayed at Sesriem Camp. I expected a very basic campsite in the desert, but it’s actually pretty luxurious for a campground. They have a big wooden building with a restaurant, full bar, small convenience shop, and common room. The bathrooms have hot showers. Each campsite comes equipped with a fire pit and water spigot. There is a pool in the center of the campground. Much of the site is shaded by camel thorn trees.

Tip- It gets cold in the desert at night. I slept with my jacket on and was still freezing. I probably had one of the worst nights sleep in my life here. Remember to bring a warm sleeping bag or blanket along with you. I could see my breath in the morning. It was that cold.

Hotels in Sesriem

If you prefer not to camp, several hotels are available but they are not for budget travelers.

• Sossusvlei Lodge- This is the most upscale hotel in the area. It is located just outside the gates to Sossusvlei near Sesriem Camp. I took a walk around this place and it was absolutely beautiful. It’s like an oasis in the desert.
• Desert Camp- Another great hotel option nearby. This one is slightly cheaper but gets the highest rating in the area.

Tip: Stay Up to View the Milky Way at Sossusvlei

Be sure to stay up until after dark to enjoy the night sky. There is almost no light pollution out in the Namib desert. You can clearly see the Milky Way and the Southern Cross. I had never seen a night sky so spectacular in my life. I think I was the last one to go to sleep in the whole campground because I was so impressed with the stars. Where I live, there is so much light pollution that sometimes I can’t see a single star. Seeing that sky alone was worth the trip out there.

Step 3: Plan your Meals

If you are on a budget, you’ll want to make a stop at a grocery store in Windhoek to stock up on food for the trip before you hit the road. There are no cooking facilities available to guests at the campsites so you’ll have to bring foods that are pre-prepared or require no cooking to eat. Count the number of meals that you will need and plan accordingly.

If your budget is less tight, all of the hotels and campgrounds have restaurants. During the drive, you will also pass through a few small towns where you can stop at restaurants, grocery stores, or gas stations for food. There are also small convenience shops at the campgrounds where you can buy snacks and basic foods, though prices will be higher.

Step 4: Plan your Route from Windhoek to Sossusvlei

The drive from Windhoek to Sesriem, where you will be camping, is about 333 kilometers or 207 miles. Roads for the first half of the drive are in excellent condition. The second half takes you over rough gravel and a bit of sand. Namibia is a very sparsely populated country so traffic is light once you get out of Windhoek. In Namibia, you drive on the left side of the road. The drive is a bit tricky. I recommend you look at the map before you leave Windhoek so you have an idea of the route in your head.

How to Drive from Windhoek to Sesriem

• From Windhoek, get on Highway B1 going south and continue for about 100 kilometers or 62 miles until you reach the town of Rehoboth.
• Just past the town, take a right onto Highway C24.
• Follow C24 west for about 38 kilometers or 23 miles.
• You will approach a fork in the road. Take a right onto Highway D1261.
• Continue west on D1261 for about 58 kilometers or 36 miles.
• You will approach another fork in the road. Take a right onto Highway D1275.
• Continue on D1275 for about 50 kilometers or 31 miles.
• The road will hit Highway C14. Take a right.
• Follow C14 for about 10 kilometers or 6 miles until you reach the town of Solitare. This is a good place to stop for gas, rest, and use the bathroom.
• From Solitare, take a right off of Highway C14 and onto Highway C19.
• Follow C19 for 71 kilometers or 44 miles.
• Turn off on Highway D826. Follow the road for about 12 kilometers or 7 miles.
• You will end up in the small town of Sesriem, where you will be staying for the night.

Once You Arrive in Sesriem

Depending on the time you left Windhoek, and the stops you made along the way, you may not arrive in Sesriem until after dark. I recommend you set up camp then spend the rest of the evening relaxing at the campsite. Have a few beers at the bar, enjoy a nice dinner, and get a good night’s sleep in preparation for the busy following day.

When I arrived in Sesriem, it was already getting dark. We noticed our tire getting flat just as we drove into our campsite. We ended up putting on the spare in the dark. Unfortunately, because of the soft sand, our car slipped off the jack stand just after we removed the flat tire. After a bit of digging and a lot of swearing, we were able to fit the jack under the car and jack it up enough to get the spare tire on. Needless to say, we needed some beers after that ordeal.

How to Drive from Sesriem to Sossusvlei

Sesriem is just outside the gate to the park. Try to wake up about an hour before sunrise so you have time to dress, shower, and be in your car at the gate by sunrise, when the gate opens.

There is only one road from Sesriem to Sossusvlei. You won’t get lost. The drive is about 60 kilometers or 37 miles.

Driving and Parking at Sossusvlei

There is only one road that you will take through the whole park. You drive in and drive out the same way. The first 60 kilometers is paved and accessible with any vehicle. At the end of this road, there is a sand parking lot. This is called 2WD parking. This means that it is accessible by a 2 wheel drive vehicle.

The final 6 kilometers of road is deep sand. The parking lot at the end is called 4X4 parking. This is the road that will take you to all of the sites including Dead Vlei, Hidden Vlei, Big Daddy, Big Mama, and Sossusvlei. I will describe each site in detail below.

If you arrived in a 2 wheel drive car, you have four options to get to 4X4 parking:

• Pay for a shuttle ride through the last 6 kilometers- There is a shuttle running every 15 minutes or so between the 2WD parking and 4X4 parking. The cost is around 250 Namibian dollars or 18 USD, I believe.
• You can take your chances and try making the drive in your 2 wheel drive vehicle- If you are an experienced driver it is possible to make the drive. We did it. Lower your tire pressure to about 1.7 bar or 25 psi and keep driving until you reach the parking lot. Whatever you do, don’t stop in the middle of the sand or you will get stuck. If you do get stuck, you’re not stranded. Someone will stop and tow you out with their 4X4 vehicle. It would be embarrassing though.
• Hitchhike- This is probably frowned upon, but you could ask people with a 4 wheel drive to give you a ride. It doesn’t hurt to ask. Maybe offer some snacks in return.
• Walk- It’s 12 kilometers round trip. The walk is possible but it will be hot and sandy. Not worth it in my opinion. If you do attempt the walk, make sure you have plenty of water.

Driving Tips

If you arrived in a 4 wheel drive vehicle, you should be able to drive to 4X4 parking pretty easily. You may want to consider lowering the pressure of your tires to 1.7 bar or 25 psi just to be safe. Before letting any air out, make sure you have a pump so you can fill them back up once you return to the main road.

Once you hit the deep sand, don’t stop moving until you reach the parking lot. Ask the rental agency for off-road driving tips before you leave with the car. They should be able to give you a good idea what to expect.

Remember, if you do get stuck, there are a lot of vehicles making this drive all day long. You won’t be stranded. Someone will be able to pull you out. The park gets pretty crowded even though the location is remote.

Top Sites to See in Sossusvlei

Sossusvlei actually only refers to one particular clay pan. The park is called Namib-Naukluft National Park. After you enter the second gate, you have about a 66 kilometer drive to Sossusvlei. Make the following stops on the way.

The name Dune 45 comes from the fact that the dune is about 45 kilometers from the park entry in Sesriem. The top of the dune is the most popular place to watch the sunrise. I recommend you drive directly here after you enter the park.

A small cracked sign indicates the turn into the Dune 45 parking area. You will have a short walk over the gravel to the base of the dune then the race against the sun begins. The goal is to reach the top to watch the sun rise over the Namib Desert. Dune 45 is about 170 meters tall. If you make it in time, the view is spectacular.

The climb isn’t too difficult. Anyone with a moderate level of fitness should be able to easily make the hike up to the top. The sand adds some difficulty but overall, the climb is doable.

Tip: If you are climbing dune 45 in the morning to catch the sunrise, consider making the climb barefoot. I love the feeling of the cool sand between my toes. As an added bonus, you won’t get sand in your shoes. If you’re climbing later in the day, the sun will heat the sand up to a point that it will burn your feet.

For me, Dead Vlei was the highlight of the trip. It is the most picturesque part of the whole park. To reach Dead Vlei, continue driving about 15 kilometers from Dune 45. There is a sand parking lot and a sign pointing toward the vlei. You’ll have to walk about 10-15 minutes into the desert to reach the vlei. You can’t see it from the parking lot.

Dead Vlei was once a desert oasis. The Tsauchab River would flood and fill the pan with water. Camelthorn trees grew in the pan. The climate changed and the area became more dry. As the surrounding dunes shifted, the vlei was cut off from the water. The trees died and everything dried out. Hence the name, Dead Vlei.

The change in climate happened around 600-700 years ago. Many people call the trees petrified. This is not true. They don’t decompose simply because the desert is too dry. The trees intensity of the sun scorched the trees black.

Big Daddy, located next to Dead Vlei is the largest dune in the area. It reaches a height of 325 meters. It’s like a skyscraper in the desert. For a birds-eye view of the area, you can climb to the top of the dune and look down on the Dead Vlei pan. If you decide to make the climb, make sure you’re prepared. Bring plenty of water, snacks, and sunscreen.

I’ll admit, I didn’t make the climb. The heat of the day was setting in and I was still recovering from hiking up Dune 45. I did enjoy watching others hiking up the side of the dune. From the ground, they looked like ants climbing an anthill.

Sossusvlei is a salt and clay pan which was created by the flooding of the Tsauchab River. Whenever the river flooded, salt and clay were deposited in the pan. These deposits built up over the years. These days, because the climate has changed, the river rarely floods. Sossusvlei is dry for most of the year. There are still a few trees and shrubs growing in the pan.

I found this to be the least interesting of the vleis in the area. If you are lucky and get to visit during a flood, it would be a very unique site to see. It is interesting to see plants growing in one of the driest deserts in the world.

Sesriem Canyon

The Sesriem Canyon is located just 4.5 kilometers from the Sossusvlei entry gate. It was created by the Tsauchab River flowing through the area over the course of several million years. Water can be found in the canyon year round.

There is a parking lot just outside of the canyon. You can hike down to the bottom and weave your way through. This is a good place to visit at the end of the day on your way back to camp because the walls of the canyon make for a shady walk out of the intense Namibian sun.

Hidden Vlei

Hidden Vlei is the least visited of all of the vleis in the area. The only way to access it is a 4 kilometer walk from Sossusvlei. The route to the vlei is clearly marked by white signs.

This is another large dune located across from Big Daddy and Dead Vlei. It is slightly smaller. You can also hike up Big Mama.

Petrified Dunes

Some dunes throughout the area have solidified over the years and turned into rock. This is another interesting geological site to see.

Stops to Make Between Windhoek and Sesriem

To break up the long ride between Windhoek and Sesriem, you may want to stop and see a couple of sites along the way or on the way back. A few points of interest include:

The Tropic of Capricorn

This stop will take you about 5-10 miles out of the way. It’s a unique place to stop for a picture in front of the sign and stretch your legs. The Tropic of Capricorn is a significant line of latitude on the globe. It is the furthest south point where the sun can shine directly overhead. Currently, it is about 23.44 degrees south of the equator. The exact latitude shifts slightly each year.

How to Visit the Tropic of Capricorn in Namibia

To visit the Tropic of Capricorn, continue south from Windhoek on Highway B1. Instead of turning off on Highway C24, just keep going for a few miles past the town of Rehoboth. You will see the sign on the left. There is a gravel turnoff where you can park.

After your visit, turn back the way you came for a few miles and turn left onto Highway C24 just before reaching Rehoboth.

Relax and Enjoy a Piece of Pie in Solitaire

Solitaire is a quirky little town you pass through on your way to Sossusvlei. In the town, you will find a service station, restaurant, cafe, bakery, convenience store, restrooms, and a hotel. The cafe is famous for its apple pie. Near the entrance there a few old rusted out cars, trucks, and tractors sitting in the sand. Posing on one of the old vehicles is an excellent photo opportunity in the Namib Desert.

Most overland tours stop in Solitaire for a rest so the place can get pretty busy. This is a nice place to take a break from driving and get out of the sun for a while.

How Sossusvlei Was Formed?

A vlei is a small, shallow pool or marsh area that usually only contains water for part of the year. The vleis in the Sossusvlei area were formed by the flooding of the Tsauchab River. During heavy rainy seasons, water flows into the area and settles on the vlei. Originally, this was just a flat or low area in the desert where the water could collect. As the water flows in, it carries salt and clay along with it. When the water evaporates, the salt and clay residue is left behind. This residue has built up over thousands of years and forms the white salty crust.

These days, flooding in the area is a rare event. The river is usually dry and water only flows into Sossusvlei several times per decade.

Deadvlei is another pan located about 2 kilometers from Sossusvlei. At one time, this area was a desert oasis where acacia trees grew in the marshes that formed in the area during the rainy season. At some point, the river that supplied the vlei with water changed course and cut off the flow of water to the vlei. This most likely happened due to climate change several hundred years ago. The trees died and are preserved where they stood due to the high heat and low humidity in the area.

Deadvlei was, to me, the most beautiful and fascinating part of the area. It is also one of the most picturesque places that I have ever visited in all of my travels.

Final Thoughts

If you’re in Namibia, Sossusvlei is a must-see destination. It was one of my favorite places I have visited in all of my travels. Organizing your own trip from Windhoek can be done for less than $200 including transportation, food, accommodation, and park fees.

More from Where The Road Forks

• How to Plan a Cairo to Cape Town Trip
• Is Travel in Africa Safe? Avoiding Crime, Disease, Injury, and Scams
• The Ultimate Guide to Bus Travel in Africa

Zachary Friedman is an accomplished travel writer and professional blogger. Since 2011, he has traveled to 66 countries and 6 continents. He founded ‘Where The Road Forks’ in 2017 to provide readers with information and insights based on his travel and outdoor recreation experience and expertise. Zachary is also an avid cyclist and hiker. Living as a digital nomad, Zachary balances his professional life with his passions for hiking, camping, cycling, and worldwide exploration. For a deeper dive into his journey and background, visit the About page. For inquiries and collaborations, please reach out through the Contact page. You can also follow him on Facebook.

Sharing is caring!

Sign me up for the newsletter!

• You are here:
• Namibia Tours

Indigo Safaris

3-Day Sossusvlei Express

4.8 /5 – 125 Reviews

This 3-day/2-night budget camping safari into Sossusvlei is perfect for those who enjoy the outdoors. You'll spend 2 days in the Namib Desert, from/to Windhoek. It's an action-packed itinerary with including Big Daddy, Deadvlei, Sossusvlei, Dune 45, Sesriem Canyon.

Tour Features

Participation camping.

Guests must assist with camp chores. See the first day description for more info.

Shared tour

On this shared tour, you will join a group of other travelers. Max 9 people per vehicle.

Scheduled departures

This tour starts on fixed start dates only.

Cannot be customized

The accommodations and destinations of this tour cannot be changed.

Suitable for single travelers

Single travelers can join this group tour.

Minimum age of 5 years

The minimum age for this tour is 5 years.

Start Dates

• 29 Apr 2024
• 06 May 2024
• 13 May 2024
• 20 May 2024
• 27 May 2024
• 03 Jun 2024
• 10 Jun 2024
• 17 Jun 2024
• 24 Jun 2024
• 01 Jul 2024
• 08 Jul 2024
• 15 Jul 2024

Activities & Transportation

Accommodation & meals.

• Additional accommodation before and at the end of the tour can be arranged for an extra cost
• Day Accommodation Meals
• 1 Budget camping Sesriem (Town) – Lunch & Dinner Included Lunch & Dinner Included
• 2 Budget camping Sossusvlei (Sand Dunes) – All Meals Included All Meals Included
• 3 End of tour (No accommodation) – Breakfast & Lunch Included Breakfast & Lunch Included

Best price guarantee

Your request will be sent directly to the operator

If preferred, you can contact the operator directly

• This tour is offered by Indigo Safaris , not SafariBookings.
• This operator reserves the right to change rates advertised on SafariBookings.
• The exact order, contents and rates of this tour are subject to availability.
• This tour is subject to the terms & conditions of Indigo Safaris.

Get a Free Quote

Comparable tours.

3-Day Etosha Guided Camping Safari

$852 pp (USD)

4-Day Sossusvlei & Coast, Sandwich Harbour Guided Safari

$1,164 pp (USD)

3-Day Sossusvlei Guided Safari to Go

$839 pp (USD)

Beyond Babeesh

My detailed guide to traveling to sossusvlei independently and on a budget, how to travel to sossusvlei on a budget:, renting a car in namibia to see sossusvlei independently, renting a car in windhoek, renting a car to see sossusvlei in swakopmund, what i rented for my budget sossusvlei car, the drive to sossusvlei from windhoek, driving on the gravel roads, if you have to stop for the night during the drive to sossusvlei, wild camping, hitchhiking to sossusvlei, arriving at sesriem and budget camping at sossusvlei, the most important thing to know before choosing your sossusvlei campsite:, sossusvlei on a budget: camping inside the gates, other budget camping options for sossusvlei, a rustic option that doesn’t require you to bring your own tent:, other lodgings that are closer to sossusvlei’s entrance but are more expensive:, entering sossusvlei independently, my tips for a good independent budget trip to sossusvlei, some other things to do near sossusvlei.

Sossusvlei is one of the most hauntingly beautiful places on earth. If you aren’t convinced, check out my post of unedited Sossusvlei photos here !

But you’re probably reading this post because you have already decided to go to Sossusvlei, and you just saw the cost of a two day tour on Tripadvisor and said NO WAY!

I had the same reaction when I was backpacking in Namibia. So I decided to travel to Sossusvlei on my own and independently. I had to see the Namib desert on a budget!

I decided to write up a guide to seeing Sossusvlei on a budget.

I eventually ran into another solo traveler who tagged along for the adventure. It was nice to have a driving buddy since driving a manual on the left side of the road is terrifying.

In the end, we ended up spending around $110 (USD) EACH for a 4 day, 3 night adventure! That includes the car rental, gas, camping, entrance fees and food! Take that, pricey tour!!! 

Ok, we were SUPER frugal and ate cup noodles the entire time…so you may spend a little more per person. But still, we wanted to prove that it is possible to travel to Sossusvlei on a budget!

To travel to Sossusvlei independently is relatively straightforward if you plan ahead. In this post I will cover renting a car in Namibia, budget camping near Sossusvlei, how to travel to Sossusvlei, and what you can expect to pay for all of these things.

I also will throw in some tips for exploring Sossusvlei on a budget.

So here’s my Sossusvlei guide!

All prices will be in USD for this post. When I was there $1= 14 Namibian Dollars.

Renting a car was the best thing I did in Namibia. You have the freedom to explore nature as you wish!

Renting a car in Namibia will also be the only way you can see Sossusvlei on a budget, unless you already have your own car or motorcycle.

You can rent a car easily in Windhoek or in Swakopmud. Maybe you can rent from other cities also, but I didn’t check.

To see Sossusvlei, I rented a car from Windhoek.  I didn’t do anything fancy. I just booked it online.

To check out some prices I recommend checking out Expedia or RentalCars ,

But sometimes if  you book directly with the company you can save a few dollars.

I listed where some major car rental companies and their locations in Windhoek in the next section.

In Windhoek, there are car rental companies at the airport. There are also a few in town.

Some rental companies at the Windhoek airport include Hertz and Avis .

I wrote a post about the surprise costs of going to and from the Windhoek Airport. Check that out here .

If you aren’t planning on renting a car right upon arrival, or if you are arriving in Namibia by land, I wouldn’t recommend renting a car at the airport.

I got my rental car in town. It was from just a major, international company (I think Thrifty?).

Some rental places in the center of Windhoek include: Europcar , Avis , or Thrifty .

I booked it one or two weeks in advance. I booked the cheapest car available.

There are also private companies that rent out camping/ safari cars.

I wandered over to a private car rental agency in Swakopmund and asked about renting a car to go to Sossusvlei.

They have more rules there. If you are driving to Sossusvlei from Swakopmund you are required to have a vehicle with a high ground clearance. I learned why a little later…

Also, it seems like the roads to Sossusvlei from Swakopmund are rougher than going there from Windhoek.

This immediately put renting a car from Swakopmund out of my budget. All wheel drive trucks or SUVs are much more expensive to rent. They also didn’t have any cars available with such short notice.

There are, however, some big name car rental companies in Walvis Bay . It is about a 20 minute drive from Swakopmund and there are plenty of shared taxis going back and forth that cost 30 Namibian Dollars.

They are Europcar or Hertz .

So I rented the cheapest car available. It cost $132 for 4 days and 3 nights. This INCLUDED under car insurance (or whatever that is officially called).

It was a concept car. You can drive to Sossusvlei with a small concept car, or at least you can drive there from Windhoek. I am not sure about Swakopmund.

The under body insurance is the only insurance I bought for the car.

I REALLY recommend you get this insurance, too, especially if you are not renting a truck or car that sits high off the ground. I’ll address why later…

Leaving Windhoek, you are on perfect, paved roads for a while. It is gorgeous and fun and you feel wild and freeeeeee.

But, DO NOT TRUST YOUR GPS so much. I think we were using Google Maps and sometimes it would suddenly tell us to turn off onto private ranch drives. If it doesn’t look right, don’t do it.

There should be clear signs marking the way to Sesriem. Sesriem is the outpost and gateway to Sossusvlei. If you don’t see a sign, it’s not the right way.

The highway part of the drive was also only two lanes and full of slow trucks. Passing them was terrifying.

Also, know that the drive will take a lot longer than the estimated time on Google Maps.

When you turn off the highway, you have several hours of driving on gravel roads. Sometimes they aren’t in very good condition.

This is why they make you get cars with high ground clearance in Swakopmund. It is also why I was very thankful that I bought insurance for the bottom of the car…

You’re stuck on gravel roads for hours and hours! Every time the tires turned up a rock that hit the car, I would cringe as I heard the entire car resonate from the impact.

I thought it was a miracle that we didn’t pop a tire or dent the car. The car was very dusty and dirty by the end of our trip, but I never got charged for any damage! Phew!

So yes, if you want more peace of mind or have more friends to split the car with, I would recommend getting a proper truck to us to see Sossusvlei independently.

It was possible in our car, and maybe I had nothing to worry about in hindsight.

I’m just an anxious person, though, and so the ride was a bit stressful.

Also, I recommend getting gas before you turn off the highway. But I don’t think we got gas until we arrived in Sesriem.

My buddy and I got a late start and so we had to stop for the night and continue driving to Sossusvlei in the morning.

Know that you are REALLY isolated out there. Once we were off the highway, we saw no other tourist cars in the afternoon. No lights, no stops, no signs of life.

We only saw local cars (maybe 1 or 2) driving occasionally between the tiny settlements on the way. But there were barely any settlements.

Most of the land is fenced in and is part of private ranches.

There are also basically no campsites where you can stop for the night until AFTER the little settlement called Klein Aub. At Klein Aub there is a general store and maybe even somewhere to get gas.

The kind people at the general store let us sleep in their yard haha!

There are designated campsites maybe just  fifteen minutes past Klein Aub, though. If we had known we would have probably gone there!

There’s a gas station at Sesriem, and if I remember correctly it wasn’t so expensive. It wasn’t like gas prices in Europe!

So if you are seeing Sossusvlei on a budget, you probably will be tempted to wild camp along the way…

Wild camping technically isn’t permitted. Plus all this land is claimed so you technically aren’t in the “wild”.

I’m an adventurous lady, but I just didn’t feel right parking and sleeping on the side of the road. There aren’t a lot of places to hide (there are barely any trees, for example), and so we would have been very exposed.

Also, the car was tiny! It wouldn’t have been very comfortable to sleep in.

Although Namibia doesn’t have the same crime levels as South Africa, we didn’t know anything about the area. We just felt that it would be best to find somewhere to stay for the night.

Also note that wild camping is prohibited in Sossusvlei.

I love hitchhiking and had thought about trying to hitchhike to Sossusvlei before entering Namibia. That would be the ultimate way to see Sossusvlei on a budget!

I later learned that it is really hard to hitchhike in parts of Namibia!

Although you probably would easily find a ride on the national highway, it may be very difficult to find a ride once you are on the  gravel roads.

I don’t think it would be impossible since lots of tourists are going to Sossusvlei, but if you do try to hitchhike you really need to be prepared with enough water in the desert!

From my experience, tourists in safari trucks don’t usually pick up hitchhikers…

We made it to Sesriem! During the final hour or so of driving, you pass some of the more luxurious lodge options in the area.

I mean, in a perfect world I would be staying at this unbelievable lodge that makes it seem like you are in some sort of colony on the moon .

But alas I was sleeping on the ground in my flimsy tent, hoping that the jackal running around outside wouldn’t get too close.

See Also: Tips for Camping in Africa

But gosh I don’t want to sound like I’m complaining! Budget camping in at Sossusvlei was amazing!

The easiest way to experience Sossusvlei on a budget is by camping. There are plenty of options for people who don’t like sleeping in tents, also, but these will be more expensive.

So you are technically camping in Sesriem and not in Sossusvlei itself. You can’t really see the iconic red sand dunes from the campsites.

So don’t show up thinking that because you will be disappointed!

To enter the park, you have to pass through the main gate. This gate opens at sunrise.

There is ONE campsite within the gates. It’s called Sesriem Rest Camp.  This is the only way to enter the park before sunrise or stay after sunset.

The prices are comparable to other local campsites and definitely an option for those seeing Sossusvlei on a budget.

The reason for camping in side the gates is  that you can drive like a maniac to Deadvlei one hour before dawn and climb Big Daddy dune and watch the sunrise from there. Then you can get the iconic Deadvlei photo where the dune is red from the sun and the trees are all casting creepy shadows.

You can read reviews about the campsite here on Tripadvisor.

But you can’t book it there. To book you need to visit this website and submit a booking request.

I didn’t stay there personally because I remember the booking process being a little difficult to do while I was traveling around. My plans weren’t firm enough.

See Also: Namibia is Surreal

I visited in October and the place didn’t seem very full, but I imagine it fills up during peak travel periods.

They had a lively bar/restaurant and also they had way better internet than the nearby campsites. You can go and just pay to use their internet and hang out without camping there.

Sossus Oasis

I stayed at this campsite and enjoyed it. It is right next to the park gate so you can be first in line to enter the park at sunrise!

You drive up to your site and you have your own bathroom and sink and grill pit. They are really spacious and there are plenty of animals that wander by!

The campsite is managed by the people at the gas station so that is where you check in and stuff. You can buy food and supplies (and beer) at the gas station, too. It was nice having that so close, yet you still felt pretty isolated in nature.

The campsites are pretty bare- which is to be expected if you are seeing Sossusvlei on a budget.

But there aren’t chairs so bring your own or go sit in the chairs by the pool.

The pool was clean and AWESOME after exploring the dunes in the heat.

They say they have internet and  sometimes it worked if you stood in the aisles inside the gas station. I was working remotely and just needed to send an email and ended up having to go to Sesriem Campsite to use their much better internet.

You can read more reviews or book it directly through TripAdvisor here.

You can also check it out on Expedia here .

Agama River Camp

The Agama River Camp also offers self catering, budget campsites for travelers going to Sossusvlei. It is situated in between Solitaire and Sesriem, about 40 minutes from the Sossusvlei park gates.

This would be a good option if you are on a budget and the campsites closer to Sossusvlei are all booked.

Camping costs around 180 Namibian dollars for a site.

They also have a fancy lodge for those who have a higher budget. You can check out the listings here .

Tsauchab River Camp

This is another budget camping option that is farther away from the park. It is about a one hour drive from the entrance to Sossusvlei.

The sites are rustic but you have access to bathrooms and showers.

Just know that you will have to get up really early if you want to see Sossusvlei at sunrise!

Soft Adventure

This place is the cheapest accommodation you will find in the area that provides you with a bed!

It is about an hour away from the park gates. You stay in big, furnished tents. It is also self catering so you can cook all you like.

They also have a swimming pool!

Soft Adventure is simple and for the budget conscious. This isn’t “glamping” but you can sleep in a real bed and have your own bathroom.

You learn more or make a reservation here .

So you may have noticed that the camping options are moving farther and farther away from Sossusvlei. Here are some lodges that are very close to the entrance. Most are either glamping or lodges. All are very nice .

If you are trying to plan a trip to Sossusvlei on a budget, these may not interest you. But you can put them on your wishlist for next time!

Sossusvlei Lodge –  the classic lodge right by the gates.

Desert Camp –  Glamping just a little ways down the road.

Le Mirage Desert Resort and Spa – Fancy Schmancy about 20 minutes down the road.

Sossus Dune Lodge –  Discreetly tucked away a 10 minute drive from the gate.

When to go:

If you are staying at the campsite inside the gates, you can start out an hour before sunrise.

If you are starting outside the gates (like I was), I recommend trying to get to the gates maybe a half hour early. Cars start lining up and suddenly you are in a traffic jam in the middle of nowhere.

See Also: All my posts about Namibia

They take your information and then you are all set. Suddenly you are driving on a perfect, flat, PAVED road in the middle of nowhere.

Put the pedal to the metal!!! No speeding tickets in the park (though there are speed limits). We blasted to the end as fast as we could!

How much it costs to enter Sossusvlei:

It costs 80 Namibian dollars for non residents and 30 for Namibian residents.

You can go in and out as much as you like between sunrise and sunset.

If you want to enter a second day you have to pay the fee again. Since I saw Sossusvlei on a budget I only went in one day.

You don’t need to pay if you just are entering to visit the campsite inside the gate.

What to bring when you go to Sossusvlei:

So much water!

Snacks and that sort of stuff.

Sunscreen! The sun is so strong that it reminded me of visiting Petra or the Pyramids of Egypt. I actually opted to wear a long sleeve shirt most of the time because I’m so pasty white.

The long sleeved shirt also was helpful because there were some pesky flies that wouldn’t leave me alone! No fly bites for me!

The drive inside Sossusvlei and parking:

The more impressive dunes have their own makeshift parking lots next to them. You can just stop and get out and wander wherever.

The paved road ends 5 km before the famous Deadvlei. There’s a parking lot and bathrooms there.

You need an all wheel drive, high clearance vehicle to drive the remaining 5km to Deadvlei.

They have cars there offering to drive you those last 5k for aoround 150 Namibian Dollars per person . That’s more expensive than the park entrance fee and even some campsites!

So we opted to walk. It was a nice walk but the flies were pretty annoying. Also don’t wander too far! There were scary looking ostriches lurking around!

It is also pretty easy to hitchhike those 5km. A lot of people were trying to do that, though.

So if you aren’t staying inside the gates, you are definitely going to miss the sunrise over Deadvlei.

If this is the case, I wouldn’t bother rushing down to the end of the road once they open the park gates.

To be honest, Deadvlei is so clogged with other visitors that the dunes are already full of footprints. Why not just choose your own dune? Let your footprints be the first of the day! You can go visit Big Daddy dune and Dune 45 after!

Plus it is pretty magnificent to watch the sunrise alone on top of a red sand dune!

The allure of going in the morning is also because each dune is half in the shadows and half in the light. It’s a great photo opportunity!

At around 10 am people start to leave Deadvlei and you can get some great photos without other tourists wandering in and out tof them.

But at around 10 am the heat becomes almost unbearable, especially if you leave your water in the car parked 5km away.

How much time should you spend in Sossusvlei?

I spent one day in Sossusvlei itself and I felt really happy with what I experienced. Unless you are a professional photographer or scientist or have some other reason to hang out, one day in the dunes will be enough.

Granted, I wish I could spend 100 days in this beautiful place! But since I was seeing Sossusvlei on a budget, one day was enough.

There are other hikes and secret places you could easily explore in 2 or 3 days.

Or you can just get amazing, sculpted legs from running up and down dunes every day! Or you can just chill at the nice campsites and watch animals pass by.

I was happy with one day. The heat was almost unbearable and so I was happy to spend some time outside the dunes and in the pool!

You can go visit Sesriem Canyon. That’s a good activity for the hot afternoon since you are protected from the sun down in the canyon!

The canyon goes on and on and on so don’t try and follow it to the end. It’s definitely less impressive than Sossusvlei, but a fun outing nonetheless for a few hours.

Also, it’s free!!

Lastly, if you turn left at the gates (without entering the park), there’s a little picnic table maybe a 20 minute drive down the road. It’s in the middle of nowhere.

It’s the perfect place to enjoy a beer and watch the sunset! And if you’re lucky you will see the moon rise and see a sky full of stars.

Other activities include hot air balloon rides (not so “Sossusvlei on a budget”…) and hanging out at the lodges and meeting other travelers at their bars.

I hope you found this guide to Sossusvlei on a budget helpful! Have an amazing trip to this magnificent part of the world!

Some of the links in this post are affiliate links. If you found this post helpful, consider saying “thank you!” by booking something through a link on this post. It’s at not extra cost to you and helps me with the expenses involved with running this blog!

Related posts:

• Independent Travel in Southern Africa : You can do it! Here’s my trip overview:
• Is Backpacking in Africa Expensive? Here’s my Africa travel budget!
• My Money Changing Nightmare in Southern Africa
• My day trip experience seeing the Welwitschia Mirabilis plants outside of Swakopmund, Namibia

Related Posts

7 of the Absolute Best things to do in Ouagadougou, Burkina Faso

8 of the Absolute Best Things to do in Cotonou, Benin

7 of the Absolute Best Things to do in Lomé, Togo

• Pingback: 10 UNEDITED photos of Namibia's Sossusvlei that will knock your socks off

Save my name, email, and website in this browser for the next time I comment.

• Guided Lodge Tours

• Discover Sossusvlei

3 Days from NAD 10,200 per person

Discover Sossusvlei – 3 Day Private Lodge Tour

Be amazed as you journey into the oldest desert in the world. With a visit to the Sossusvlei, Deadvlei and Sesriem Canyon, this 3-day tour allows you to discover the Namib Desert and delight in all of its beauty.

Tented Camp

Accommodation style

From 10,200 NAD

Starting price per person

Private tour

Travellers (window seat guaranteed)

Any day of your choice

Departure dates

Day 1-3 Namibia

The oldest desert in the world

Namib Desert

Beautiful scenery with red sand dunes and white clay pans

Formed by the Tsauchab River, interesting rock formations

Sesriem Canyon

Who should go.

If you want to make the most of your visit to one of Namibia’s iconic highlights and see the Namib Desert through the eyes of a local, this tour is for you. Your guide is experienced in navigating the sandy 4×4 roads and will share interesting facts and anecdotes with you. You will spend most of your time outdoors; even at your accommodation dinner is served in the open and you have the option to roll your bed onto your private terrasse and sleep under the starry night sky. If you only have very limited time, this tour will give you a great first impression of Namibia’s desert landscapes. You can also combine this short guided tour with a self-drive tour.

Nature Lovers

Outdoor lovers, active travellers, early birds.

“We spoilt ourselves with a helicopter flight over Sossusvlei. Dunes as far as the eye can see – an experience we will never forget.”

Accommodation

1 camp over 3 days/2 nights.

Tour Itinerary

Private lodge tour.

Discover the oldest desert in the world, with landscapes which leave you in awe on this 3-day Sossusvlei tour. You visit the Sossusvlei area and wander over the dry clay pan of the Deadvlei, amongst some of the highest dunes in the world. Stroll through the Sesriem Canyon, carved by the Tsauchab River over millions of years ago. Overnight in the most stunning accommodation, absorb all of the desert’s beauty and delight in a tranquillity unlike anywhere else.

Start Windhoek

Ends windhoek.

Day 1 | Windhoek – Namib Desert

Distance approx. 340 km; driving time approx. 4 hours

Windhoek – Namib Desert

Your guide greets you with a warm smile in the morning and after a short tour briefing, your adventure can begin. You make your way south and as you leave Windhoek behind, beautiful landscapes begin to open up. The journey takes you over the hills of the Khomas Hochland and time permitting, you descend into the Namib-Naukluft region through one of the several spectacular passes. A stop at Solitaire is scheduled and although it is a settlement of only a few buildings, it is always worth a visit. Following a light lunch and perhaps some delicious apple pie (both optional), you proceed along beautiful scenery to your accommodation for the next two evenings, the Elegant Desert Camp. The afternoon at the camp is at your leisure and if you wish, you can join the optional sundowner drive. Dinner is a three-course meal under the stars.

Day 2 | Namib Desert

Distance approx. 200 km; driving time approx. 3 hours

Today is an action-packed day and you will want to rise before the sun to make the most of it. Take in the beautiful morning light while sitting on a serene desert dune, away from the main crowds. Here you can enjoy your breakfast picnic and your beautiful surroundings, before you drive deeper towards the Deadvlei and Sossusvlei area. The terrain at the end of regular road requires four-wheel drive, but this is no challenge for your 4×4 vehicle and your experienced guide. Once arrived, you have enough time to explore the curious looking Deadvlei and take many memorable photographs. You then drive towards the Sesriem Canyon, formed by the flow of the Tsauchab River over millions of years. Here you have a further opportunity to get out of the car, walk down into the canyon and explore the now dry waterway. Following all this, you return to your accommodation where you can choose to spend the afternoon relaxing by the pool.

Day 3 | Namib Desert – Windhoek

Namib desert – windhoek.

This morning you do not need to get up as early as the day before, so enjoy a leisurely breakfast before starting your journey back to Windhoek. Along the way, your guide can show you a little local place he knows, perfect for a coffee stop along the way. As you reach Windhoek, you will be brought to either a lodge of your choice or the Windhoek airport for the end of your tour. If you would like to continue your travels with us, please let us know and we will be happy to assist you further.

• transport in a 4x4 vehicle
• professional, English-speaking guide
• 2 nights’ stay in a tented camp
• meals according to the itinerary
• activities and transfers as per itinerary
• all national park fees
• flights (international and domestic)
• meals not indicated in the itinerary
• alcoholic and soft drinks
• optional activities
• personal expenses, visa fees, travel insurance

Upcoming Departures

You might also like.

A Taste of Etosha

Places Etosha National Park

NAD 11,600 per person

Wonders of the Desert

Places Kalahari, Namib Desert, Swakopmund, Spitzkoppe

NAD 19,000 per person

Namibian Explorer

Places Namib Desert, Swakopmund, Skeleton Coast, Damaraland, Etosha National Park

NAD 30,100 per person

Experience Namibia with us

Speak to one of our local advisors, let's start planning your trip.

We will get back to you within 2 working days.

• Client Reviews
• Safari Blog
• Send an Inquiry
• Map of Africa
• Contact Details
• African Safari Cost
• Travel Insurance
• You are here 
• Budget Safari Packages
• Africa Camping Safaris

Sossusvlei Namibia Safari - Budget Camping Tour

Tour length — 3 days, summary of this africa camping safari.

• Max. Group Size 9 Travellers
• Departs from Windhoek, Namibia
• Ends at Swakopmund, Namibia
• Accommodation Standard Camping
• Transport Microbus
•   See Departure Dates

Quick Itinerary Overview

This 3-day Sossusvlei Namibia Safari takes you on a short Namib Desert adventure at an amazing price!

Spend two nights camping at Sesriem Camp in the ancient Namib Desert. Highlights of this very affordable Namibia Camping Safari include the surreal Deadvlei and Sossusvlei, sunrise at Dune 45 and Big Daddy Dune, sunset from Elim Dune, Sesriem Canyon, the Tropic of Capricorn, Kuiseb Canyon, and Walvis Bay Lagoon.

The Namibia Budget Safari to Sossusvlei departs from Windhoek every Wednesday morning and ends in Swakopmund on Friday afternoons.

Itinerary for this Tour

Day 1: Windhoek to Sesriem Camp, Namib Desert – Namibia

This short Sossusvlei Namibia Safari departs from Windhoek early on Wednesday mornings. Your driver collects you from your pre-tour accommodation at 07h00.

After a short tour introduction, we leave Windhoek and drive southwest into the Namib Desert to Sesriem. Our drive takes us up and over the central plateau of Namibia through rugged mountain scenery. Along the way, we pause for supplies in the little town of Rehoboth and pass through the small settlement of BűellsPort. From there we venture into the Namib Desert getting our first glimpses of this ancient desert landscape.

At about lunchtime, we arrive at our Sesriem campsite. We set up camp under a big, old camelthorn tree surrounded by the harsh desert. After setting up camp we tuck into a late picnic lunch, admiring the tall red dunes in the distance.

Then, in the late afternoon, you have the option of visiting Elim Dune. A short drive brings us to Elim Dune where we marvel at the mesmerizing desert scenery in the glowing light of sunset. After our first breathtaking desert sunset at Elim Dune, you can embark on the relatively short walk back to camp or hop onboard the safari vehicle.

Back at our Sesriem camp, we relax around the campfire and enjoy a hearty dinner prepared by the crew. At the end of our first exciting day on safari in Namibia , retire to your cozy tent and fall asleep under starry desert skies.

• Travel distance: 320 km
• Accommodation: Sesriem camp - twin share tents, shared ablution at the campsite
• Meals: Lunch, Dinner

Day 2: Sesriem & Sossusvlei, Namib Desert – Namibia

On day two of our Namibia Camping Safari, we get a very early start. We wake up before dawn and head to the towering dunes of the world's oldest desert. Setting off in the dark, we drive to Dune 45. An iconic Namibian landmark this famous sand dune is called Dune 45 because it lies 45 km from Sesriem.

We climb Dune 45 as the day begins to break, witnessing the changing colors of the desert landscape in the early morning light. Sunrise and sunset are the best times for photographing the Namib Desert because the colors are more intense in the golden light which contrasts strongly with the deep shadows cast by the low sun.

From the top of Dune 45, we catch the sunrise over the undulating dune fields below. Stop to soak up the glowing red-orange hues of the silent sand dunes and capture the serene scene on camera.

After marveling at the views from the peak of Dune 45 we have a tasty breakfast back at the vehicle, before continuing on our Namib Desert adventure. Our next stop is Sossusvlei. We drive a few kilometers to the 2x4 parking lot where we transfer to a 4x4 vehicle remaining 5 km journey to the vlei. The 4x4 shuttle takes us through the sandy Tsauchab Riverbed to Sossusvlei . This dry riverbed was formed by the Tsauchab River which once flowed through the desert into the Atlantic Ocean during floods. The seasonal river still floods on the rare occasion (once a decade or so) but no longer reaches the Atlantic. The ancient dune fields that began forming about 5 million years ago now block the flow of the river, even when the Naukluft Mountains receive heavy rain and the river floods. On these rare occasions, Sossusvlei turns into a shallow lake for up to a few months.

The shuttle takes us to the surreal Sossusvlei area of the Namib-Naukluft National Park , where we take a walk on the dry pans. We also visit the nearby Deadvlei clay pan and walk on the cracked white earth. Take a wander through the gnarled dead trees some of which have been here for over 1000 years. You're sure to get stunning photos of the stark desert pans surrounded by vivid orange dunes under wide blue skies.

After exploring Namibia's most famous desert landscape on foot we head to one of the highest sand dunes in the world. You have the option of climbing this towering dune, called Big Daddy. At over 300 m tall, the views are breathtaking and well worth the effort. Leaving the Sossusvlei area behind we drive back to Sesriem and our camp for lunch and a rest. Freshen up and take a dip in the swimming pool before our afternoon desert adventure. Later, we drive to the nearby Sesriem Canyon to explore this deep gorge on foot. The Sesriem Canyon was carved out of the landscape through erosion by the Tsauchab River, starting some two million years ago. We walk down to the cool floor of the rocky canyon to see the incredible rock formations up close.

Then, we drive back to our camp in Sesriem where we have dinner around the campfire and settle down for a peaceful night under the stars.

• Travel distance: 120 km
• Accommodation: Sesriem camp -twin share tents, shared ablution at the campsite
• Meals: Breakfast, Lunch, Dinner

Day 3: Sesriem Camp to Swakopmund – Namibia

Day three of our Sossusvlei Namibia Safari kicks off with an early breakfast at camp. Then we pack up and venture west into the Namib Desert. First, we cross open gravel plains where the horizon seems endless. We drive through barren terrain scattered with massive inselberg hills. When we reach the little hamlet of Solitaire we stop to stretch our legs and explore. Try the famous apple pie and take some photos of the photogenic old car ruins dotting the homestead.

Next, we drive on to the Tropic of Capricorn, stopping to take photos of the crossing at 23.5 degrees south of the Equator. Landmark crossing complete we continue into the Kuiseb Mountains where two mountain passes await. First, we traverse the Gaub River canyon and then the larger Kuiseb Canyon. The Kuiseb Pass takes us over rugged mountain peaks and down into the deep canyons carved by the Kuiseb River and its tributaries through impressive terrain. From Kuiseb Canyon we travel down to the Atlantic coastline, meeting the ocean at Walvis Bay. Here we visit the Walvis Bay lagoon and stop for lunch at this birding hotspot.

After lunch, we drive on to Swakopmund, the top seaside holiday spot in Namibia . Arriving in coastal Swakopmund you are dropped at your post-tour accommodation where it is time to bid farewell to your guides and fellow travelers. Although our Namibia Camping Safari ends upon arrival in Swakopmund we recommend that you spend at least one night enjoying the town, after your tour. Swakopmund features an array of excellent restaurants and accommodation options, as well as plenty of adventure activities.

• Travel distance: 350 km
• Meals: Breakfast & Lunch ​

Sossusvlei Namibia Safari Notes

• This Sossusvlei Namibia Safari departs from Windhoek every Wednesday and finishes in Swakopmund on Friday afternoons.
• We advise that you arrive in Windhoek the day before this safari departs and spend at least one night in Swakopmund after the safari ends.
• To book affordable accommodation in Windhoek and Swakopmund (before and after this safari) simply ask us to add it to your Sossusvlei Namibia Safari when you book.
• Our travel experts and your guides are happy to recommend accommodation, activities, and restaurants in Swakopmund . Optional activities in Swakopmund include scenic flights over the Namib Desert, skydiving, or quad biking in the sand dunes.
• This is a full participation Namibia Camping Safari which means that every person on the tour is responsible for putting up and taking down their own tent and cleaning their own dishes.
• Single travelers will be matched with another traveler of the same gender on a twin share basis.
• Ask us for recommendations and help with booking things to do and affordable accommodation in Swakopmund, or the shuttle back to Windhoek.
• This Budget Camping Safari is conducted in a Toyota Quantum Minibus with air conditioning and pulling a trailer for all camping equipment as well as luggage storage.

Child Policy

This tour does take children.

Children aged 5 years and older are allowed on this Namibia Camping Safari.

Browse Similar Trips

All Windhoek Departures   |   All Namib Desert Tours   |   All Africa Camping Safari trips

Filter Tours by Price, Length & Destinations

Complete one or many fields - all are optional. use the keyword 'special' to show special offers..

• Addis Ababa
• Antananarivo
• Dar es Salaam
• Diego Suarez
• Johannesburg
• Livingstone
• Port Elizabeth
• Victoria Falls
• Zanzibar Island

This search is inclusive - we will only show tours that visit all the countries you select.

• Kingdom of eSwatini
• South Africa

This search is inclusive - we will only show tours that visit all the destinations you select.

• Chobe National Park
• Etosha National Park
• Garden Route
• Kilimanjaro
• Kruger National Park
• Namib Desert
• Ngorongoro Crater
• Okavango Delta
• Pilanesberg National
• Sabi Sands Game Reserve
• Serengeti National Park
• South Luangwa National
• All Budget Safaris
• All Overlanding
• Child Friendly Tours
• Gorilla Trekking
• Adventure Travel
• Short Stay Tours
• Private Safaris
• Accommodated Overland
• Budget Camping Safaris
• Budget Lodge Safaris
• Exclusive Budget Safaris
• Exclusive Overland
• Forty Plus Safaris
• Gorilla Trekking Tours
• Hiking Tours
• Overland Camping Tours
• Self Drive Tours
• Shark Cage Diving Tours
• Backpacker Hostel
• Beach Resort
• Bungalow or Chalet
• Fully Serviced Camping
• Guesthouse / B&B
• Lodge & Camping Combo
• Lodge / Safari Lodge
• Luxury Camping
• Mobile Camping
• Standard Camping
• Tented Lodge

1. Africa is BIG! Wildlife sightings are not guaranteed . 2. Our wildlife search is inclusive - it only shows trips matching all the boxes you tick. 3. If you get 'no results' - select fewer animals :)

• Chimpanzees
• Exceptional Birding
• Whales & Sea Life
• Migration Safari
• Shark Cage Diving
• Conservation Experience

Please note: activities are often optional components on any given tour.

• Delta Mokoro
• Fly-in Safari
• Hiking / Climbing
• Hot Air Balloon
• Walking Safari
• White Water Rafting
• Transport in a Toyota Quantum
• Professional English-speaking guide
• 2 nights of camping in the Namib Desert
• Camping equipment (excluding sleeping bag which can be hired)
• Meals as shown
• Drinking (tap) water
• Namib-Naukluft National Park entry fees 
• Namibia Safari activities (Dune 45, Deadvlei, and Sossusvlei)
• Collection in Windhoek and drop-off in Swakopmund
• Drinks and snacks
• Sleeping bag (can be hired)

Scheduled Tour Departures Click on a departure date to enquire

• Wed, 24 Apr - Fri, 26 Apr 2024
• Wed, 01 May - Fri, 03 May 2024
• Wed, 08 May - Fri, 10 May 2024
• Wed, 15 May - Fri, 17 May 2024
• Wed, 22 May - Fri, 24 May 2024
• Wed, 29 May - Fri, 31 May 2024
• Wed, 05 Jun - Fri, 07 Jun 2024
• Wed, 12 Jun - Fri, 14 Jun 2024
• Wed, 19 Jun - Fri, 21 Jun 2024
• Wed, 26 Jun - Fri, 28 Jun 2024
• Wed, 03 Jul - Fri, 05 Jul 2024
• Wed, 10 Jul - Fri, 12 Jul 2024
• Wed, 17 Jul - Fri, 19 Jul 2024
• Wed, 24 Jul - Fri, 26 Jul 2024
• Wed, 31 Jul - Fri, 02 Aug 2024
• Wed, 07 Aug - Fri, 09 Aug 2024
• Wed, 14 Aug - Fri, 16 Aug 2024
• Wed, 21 Aug - Fri, 23 Aug 2024
• Wed, 28 Aug - Fri, 30 Aug 2024
• Wed, 04 Sep - Fri, 06 Sep 2024
• Wed, 11 Sep - Fri, 13 Sep 2024
• Wed, 18 Sep - Fri, 20 Sep 2024
• Wed, 25 Sep - Fri, 27 Sep 2024
• Wed, 02 Oct - Fri, 04 Oct 2024
• Wed, 09 Oct - Fri, 11 Oct 2024
• Wed, 16 Oct - Fri, 18 Oct 2024
• Wed, 23 Oct - Fri, 25 Oct 2024
• Wed, 30 Oct - Fri, 01 Nov 2024
• Wed, 06 Nov - Fri, 08 Nov 2024
• Wed, 13 Nov - Fri, 15 Nov 2024
• Wed, 20 Nov - Fri, 22 Nov 2024
• Wed, 27 Nov - Fri, 29 Nov 2024
• Wed, 04 Dec - Fri, 06 Dec 2024
• Wed, 11 Dec - Fri, 13 Dec 2024
• Wed, 18 Dec - Fri, 20 Dec 2024
• Wed, 25 Dec - Fri, 27 Dec 2024
• Wed, 01 Jan - Fri, 03 Jan 2025
• Wed, 08 Jan - Fri, 10 Jan 2025
• Wed, 15 Jan - Fri, 17 Jan 2025
• Wed, 22 Jan - Fri, 24 Jan 2025
• Wed, 29 Jan - Fri, 31 Jan 2025
• Wed, 05 Feb - Fri, 07 Feb 2025
• Wed, 12 Feb - Fri, 14 Feb 2025
• Wed, 19 Feb - Fri, 21 Feb 2025
• Wed, 26 Feb - Fri, 28 Feb 2025
• Wed, 05 Mar - Fri, 07 Mar 2025
• Wed, 12 Mar - Fri, 14 Mar 2025
• Wed, 19 Mar - Fri, 21 Mar 2025
• Wed, 26 Mar - Fri, 28 Mar 2025

If you do not see departures listed for your dates, please do contact us for further info .

• If you know your departure date, you can browse tour departures by date here: all trips departing from Windhoek .

Explore the Route

Similar Style & Length, also from Windhoek

3 day namibia camping safari - sossusvlei tour.

Visit the ancient Namib Desert on this very affordable Sossusvlei Safari in Namibia - a short, budget Namibia Camping Safari with epic African desert scenery.

More on this 3 Day Budget Camping Safari

Also 3 days, departing from Windhoek

Budget etosha national park lodge safari.

An all-inclusive Budget Lodge Safari to Namibia's Etosha National Park - a gem for nature and wildlife enthusiasts, and Skeleton Coast. This affordable Etosha Lodge Safari is ideal as a short wildlife getaway!

More on this 3 Day Budget Lodge Safari

3 Day Private Namibia Safari to the Namib Desert

This Private Namibia Safari to the Namib Desert travels in a small group by 4x4 vehicle, staying at a comfortable lodge near Namib-Naukluft Park. Explore the ancient Namib Desert, visit Sosussvlei and Deadvlei, walk in Sesriem Canyon and experience remote Africa.

Etosha Budget Lodge Safari

This 3-day Etosha Budget Lodge Safari takes you into Etosha National Park on an affordable wildlife safari offering comfortable accommodation and game viewing drives. Visit Etosha Pan and watch game at the camp's waterholes.

Namibia Desert Safari (Budget Lodge Tour)

The 3-day Namibia Desert Budget Lodge Safari travels to the Namib-Naukluft Park, to the famous Sossusvlei Dunes, Dune 45 and Sesriem Canyon offering guest farm accommodation on an affordable desert adventure in Namibia.

3 Day Etosha Private Safari in Namibia

A Private Namibia Safari to Etosha National Park, Namibia's best national park. Explore Etosha on guided game drives in a 4x4 safari vehicle staying at comfortable accommodation inside the park.

Similar length, departing from Windhoek

4 day private namibia safari to swakopmund & etosha.

A short Private Namibia Safari to Etosha and Swakopmund, the best safari and adventure destinations in Namibia. Travel in a 4x4 with a trained guide and stay in comfortable accommodation on this private tour at a great price.

More on this 4 Day Budget Lodge Safari

4 Day Namibia Safari to Swakopmund & Sossusvlei Dunes

This 4-day Namibia Safari Adventure to Swakopmund & Sossusvlei Dunes combines exciting adventure activities in coastal Swakopmund with the beauty and tranquility of the Namib Desert! A great short budget lodge getaway!

Similar Trip Style, also from Windhoek

6 day namibia camping safari: etosha, himba & skeleton coast.

This budget Namibia Camping Safari combines the famous Etosha National Park with the traditional African culture of the Himba tribe and the wild Skeleton Coast.

More on this 6 Day Budget Camping Safari

Our TrustPilot Reviews for Namib Desert

Unsure of where, when or what to book talk to a friendly human.

Our team has the destination knowledge to help you plan an unforgettable African adventure. We're based in Cape Town and ready to help.

We can also plan you an affordable private group or tailor-made tour . We built our business on turning luxury travel into affordable travel.

3 Day Sossusvlei Budget Camping Safari

• Entry/Admission - Dune 45
• Entry/Admission - Deadvlei
• Entry/Admission - Sesriem Canyon
• Snacks & Drinks (including Bottled Mineral Water), Sleeping bag and Tips
• We pick up from all centrally located accommodation in Windhoek
• Not wheelchair accessible
• Confirmation will be received at time of booking
• Not recommended for travelers with back problems
• Not recommended for pregnant travelers
• No heart problems or other serious medical conditions
• Most travelers can participate
• This tour/activity will have a maximum of 7 travelers
• All sales are final and incur 100% cancellation penalties.

Similar experiences

• N5530QX_ 0 contributions 5.0 of 5 bubbles Amazing experience with wonderful guides ! I recently returned from an 8-day tour, "Wildlife, Himba & Skeleton Coast Camping Safari," led by Kennedy and Raymond. This tour provided an unforgettable and amazing experience! Initially, I was hesitant about visiting Namibia and sleeping in a camp since I had never been to Africa and I'm not typically a camping person. However, I didn't need to worry at all. Sleeping in the tent was surprisingly comfortable, and the tent sites were very clean. I was also pleasantly surprised to find few insects, which is usually a concern for me when camping in Japan. Kennedy and Raymond were energetic, considerate, hardworking, and knowledgeable guides. They went above and beyond each day. The dinners they prepared for us were unforgettable and among my favorite cultural experiences of the trip. I highly recommend booking a tour through Chameleon! The only regret I have is that the tour I booked didn't include Sossusvlei. If I had known how beautiful it would be, I would have booked a tour that included it. I definitely plan to return to Namibia and join another Chameleon tour to explore the southern part of the country next time! Read more Written April 19, 2024
• Cole W 0 contributions 5.0 of 5 bubbles Five stars Josef and Simon were incredible, everything went smoothly and the other tourists could see how they made sure we got the best Namibian experience. Would highly recommend this company to anyone who wants to come to Namibia Read more Written April 15, 2024
• METSA2 0 contributions 5.0 of 5 bubbles Tutwa a great tour guide of Windhoek We did a city and township tour of Windhoek our Tour Guide was Tutwa. What a knowledgeable and good human being. Our Tour started in the city center explaining the significant of various street names from the beginning and how it is now. Then we moved to the history of Namibia in the Meseum where. He took us trough the journey of Namibia in to freedom. This included various atrocities suffered by the people of Namibia and how they concurred and ushered the Namibia in to freedom. Tutwa has a special talent of explaining and guiding everyone to stay interested and how he lined up the topics to become a story that flow with the drive. One of the highlights is the Kampala meat which comes complimentary with the tour. The meat is prepared by the locals in a unique way and comes with pap and vetkoek. Very tasty especially with Kampala spices. We then moved on to Penduka where we experience various art by Namibian woman and I encourage everyone to support the Penduka by buying various items which are handmade and can watch the process from beginning to end. Tutwa also took us through the township and informal settlement which I didn't know it existed. This gave me a comprehensive understanding of Windhoek and not only the good side in Windhoek but also how locals are leaving in informal settlement. All this he did with a smile. Read more Written April 12, 2024
• beasE5639MU 0 contributions 5.0 of 5 bubbles Amazing Lifetime Experience When I told my family and Friends that I am going to Namibia Africa, they worried. The truth is that they didn’t need to. The country is very safe and supper clean and the people are so nice! The 12 day Safari camping tour is well designed and arranged that we got to see close-up animal world, deserts, sand dunes, mountains, walk along the ocean beach and do many more other activities. It is truly a lifetime wonderful experience for me and I recommend it. Our tourist guide Gregg and Smithlee are just amazing! They are professional, energetic, positive, thoughtful and extremely hard working! Our car broke down in Etosha National Park, they arranged a substitute car right away to drive us for that day, and quickly identified the problem and contacted the mechanic Mundo in company headquarter Windhoek to bring the replacement part and fixed the problem that same night. We also had a flat tire later on, they both just jumped into it and quickly replaced with the spare one under the hot Sun and never complained. They were excellent cook and prepared three meals a day for us. On top of that, they both can jump so high and become the model for our photos. We had a great time together! I sincerely appreciate Gregg and Smith for all they did for our tour and for their genuine kindness! Read more Written April 11, 2024
• alessandrasT362WA 0 contributions 5.0 of 5 bubbles Lifetime experience!! If you are thinking to visit Namibia with Chameleon book now!! These 9 days have been unforgettable, a truly life experience. We went for 5 night camping and 3 in lodge. We were a bit concerned about the tent experience and it turned out to be just great! That’s the way you can have a full immersion experience of the Safari (If I could go back I would do just camping) The campsite are incredibly clean and cool, same as the lodge which was dreamy! The highlight of the trip were our two guides Gregg and Smith. A very big thank you go to them which even if they are dealing with different persons every week they just made us feel like a big family! They were friendly, funny, sweet, super organised , knowledgeable and great cooker!! I would never forget them, the rest of the group and the beauty of this incredible country. Alessandra & Giuseppe Read more Written April 11, 2024
• 787howardl 0 contributions 5.0 of 5 bubbles Unforgettable adventure 4200+kilometers in 12 days, Greg and Smith showed us the vastness of the landscape and the veriaties of wildlife, with great enthusiasm and passion. They drove, cooked for us every day, and answered our special requests. We had two car accidents during the trip, but they handled them smoothly and professionally without affecting our scheduled events. I experienced the highlights of Namibia in such a short time, and met some nicest people on the road. Overall, this is a unforgettable adventure in my life. Read more Written April 9, 2024
• xiupingy 0 contributions 5.0 of 5 bubbles A life time experience in Namibia My friend organized this wonderful trip in Namibia, I never expected that the experience would be such a wonderful trip with nature, wild animals and above all, meeting the genuinely kind Namibian people wherever we went. Actually before I went on our trip to Africa, I was warned with lots of negative comments about how dangerous it would be traveling in Africa, To my surprise, it is so safe to travel in Namibia either in the city or in the wildness. It is also very clean everywhere we went. Our two guides are young and energetic, they showed very strong working ethic, I was very impressed. One of the guides the driver he is young and mature and showed leadership in situations, very impressive. The other young guide he was always so cheerful and considerate, doing lots of things and very organized on tents inventory items etc. Every day they drove, setting up tents, preparing meals, lots of work non stopping, sometimes I worried that they worked too much. And they were always so cheerful and positive, such inspiration to me. On the first day on our tour, I took a photo that a female lion just made her kill, with blood still on her face and mouth and her jaw, her eyes were still electrified due to the intensity of hunting and fighting, and she walked by our car so closely , completely ignoring our existence and walked her way out. I was in awe seeing my first and yet the best photo I took on this tour. It reminded me of one of the Time Magazine cover photos, " The Afghan Girl" the famous photo with a girl with intense beautiful green eyes but without realizing how beautiful she herself was and didn't even care about it. Past weeks with our tour was such a relieve from the society and world, completely unplugged, food and fruits were fresh, I ate less and healthy, feel really refreshed, I really needed this escape. This was the first time I went on with a tour group, before this I always prefer self driving such as in US my country, New Zealand, Australia, London, etc. I like to be flexible and free, but this trip proved that with the group activities it went better than my own self driving, the tour was designed so nicely everyday we were super happy with what we saw, I don't think with ourselves we would know where and when to go and to do what. I also met others the amazing people from our group and learned a great deal from each of them. I always think that it is not random that I just met people in my life, each person appeared in my life, there is a purpose behind it, it meant to teach me something, good or bad, to make myself realize what a person myself is, to rediscover myself. I learned that I should not cross toasting from our group sweetheart an Italian girl, and another Italian guy taught us what a real pizza is. So now after I am back in US, whenever people serve me pizza with Pine Apples on top I knew these are not real authentic Italian pizza. I really missed them on our way back on the airplane I searched all the Italian movies and watched them and I liked it. I especially like the small hidden gem in the mountains , the German Hideout cabin built after world war one , it was such a wonderful surprise, the cabin was so nice and comfortable, in the evenings we took Milky Way sky shots, at Sunrise and Sunset we took other nice photos. I was able to take Sunset photos with four Ostriches walking in the red sun light in the vast valley field. The view was just breath taken. we also visited Ghost town a historic place where we listened and learned a lot about Namibia history, it was a wonderful place for photography too. There are three levels of living, 1. Materials 2. Art and Literature 3. Spiritual and souls. I feel we lived on level 3 when we were there. I really enjoyed it and liked it. People I met in Namibia , wherever we went, it is hard to find anyone not nice and not helpful, from Hotel, restaurant staff to Airport counter, everyone was so nice and helpful , I really miss Namibia, a clean place with kind people. I highly recommend to everyone who never visited Namibia should come here and visit this unique beautiful country. Read more Written April 9, 2024
• zanzarazza 0 contributions 5.0 of 5 bubbles Wonderful Namibia This trip has been amazing. I did really appreciate the professionality and care of me during the hole journey and also before... all my questions always received quick and good answers. The guides were friendly and well prepare to any situation even when our truck broke in the middle of Etosha!! Food, accommodation, tents and truck were perfect for this kind of trip. Actually I was really surprised to find healthy and homemade food basically every meal and I had really good sleeps in my tent. About landscapes and activities.... well I've nothing to say. Namibia is such a wonderful country and with this tour we managed to see loads of different areas. I cannot choose which I loved the most!! Read more Written April 9, 2024
• scottmP9 0 contributions 5.0 of 5 bubbles Unforgettable trip experiencing the best of Namibia I don't usually do group or multi-day tours, and I thought this was one of the most remarkable, epic journeys I have taken in many years of traveling. It's excellent value for money. This trip will take you around almost all of the places that make Namibia special. Our group traversed so many diverse and stunning landscapes - rocky mountains, low scrub desert, sand dunes, beaches, mountain passes, canyons, a forested game reserve and the mighty Etosha pan to name a few. I also enjoyed the mix between natural, wildlife, cultural and historical sites. There were numerous specific highlights - Etosha, Kolmanskop, Sossusvlei and Deadvlei, Fish River Canyon, Palmwag, Mt Ejo reserve, visiting a Himba village, Sandwich Harbour, Klein Aus, Giant's Playground. Each day was superbly planned and executed by our amazing guides/camp leaders, Cheelo and Smith. These guys are a real credit to Namibia and the country's tourism industry - generous, helpful, patient, fountains of knowledge, great motivators and always cheerful and easy going. In addition, the food they prepared was incredible, and I think a highlight of each evening in our camps. I definitely recommend this tour if you are looking for a fun, educational and exhilarating journey that touches on the best of Namibia in a short time. Read more Written March 29, 2024
• miamalins 0 contributions 5.0 of 5 bubbles All around amazing trip The tour with Shaka was really amazing! He was a nice and accommodating guide we had a lot of fun with. We saw more animals than we expected: Giraffes, Zebras, Oryx, Worthog, wild beasts, Ilend impala and baboons. We can totally recommend it and would do it again! Thank you for the nice trip to the whole chameleon safari team!!! Read more Written March 28, 2024
• albertoaZ5694NR 0 contributions 4.0 of 5 bubbles Great tour to learn The best of the tour was Shaka! He is a fantastic professional, very savvy, engaged and passionate about his job. We were lucky to have him as a guide for this experience. My recommendation for Chameleons would be to: - Change the name of the tour, as it is misleading. We were mainly interested in doing the township only, as the city center is easy to walk around. Then we realized the Namflava has the same length and circuit as the other city and township tour that is cheaper. - The van is cool, but not the most convenient vehicle. - Spend more time in the food market or other area in which a bit of walking can be done to a bar or fruit stand for more interactions and support to the local township economy. It is a good tour, and what made it so great it was mainly to have Shaka as a tour guide. Read more Written March 25, 2024
• albertoaZ5694NR 0 contributions 5.0 of 5 bubbles Great way to explore Namibia!! We did the 9 days lodge and camping tour around Namibia and it was an excellent experience. The guides who came with us were great people - Gideon, Michael and Greg. Guidian very knowledgeable and explanatory, Michael very supportive and Greg was a great chef. In some parts of the trip more and accurate info could have been given proactively by Greg and Michael - but after we provided them with feedback more focus was given on further explanations. Food was amazing, and the places covered on the trip were definitely some of the breathtaking highlights of Namibia!! All in all very good experience and very professional. Read more Written March 25, 2024
• F3736CVjasonl 0 contributions 4.0 of 5 bubbles Shaka is great! Our guide was Shaka, a young guide with full of energy and enthusiasm. He showed us his township and took us to the local market to have Kapana for lunch which was absolutely delicious! We thoroughly enjoyed Shaka's company and he will ensure you have a great time! My recommendation is to book these half-day trips a few days in advance. One downside is that while we expected only be shown the township, there was a small component of the tour that was for the City of Windhoek too which was unexpected. It seems the programme may afterall be similar to a different half-day tour that includes both City and Township. Be sure to clarify the itinerary. Read more Written March 25, 2024
• F3736CVjasonl 0 contributions 4.0 of 5 bubbles HIGHLY RECOMMENDABLE! We had the first part of the tour staying in lodges and was guided by Gideon who is extremely experienced. His pace was very good and we didn't feel rushed for time. He also knew the exact places to see the wildlife in Etosha Pan, managed our expectations well in what we could and couldn't see depending on the current season, and allowed us sufficient time to appreciate the wildlife without pressure, all while keeping on schedule. He was also able to maintain flexibility in certain parts of the tour programme, allowing the leeway and choice for different guests to do different activities within reason. I found that having Gideon as our guide made it extremely worthwhile. We were then immediately scheduled to join a different group midway of the tour for wildlife camping (the changeover was done at Swakopmund), and this was guided by Gregory and Michael. Michael is the sweetest and most supportive guide and has a very calm presence, while Gregory prepares the most excellent meals. Comparing my experiences between the different guides, I felt that the latter tour guides could have offered more engagement and explanation about the sites/history during the journey but Gregory and Michael were very receptive to direct feedback and the experience was very good afterwards. Overall it was a very good experience in a group tour. Read more Written March 25, 2024
• katharinakE7501VO 0 contributions 5.0 of 5 bubbles Best way to see Namibia I did the 6 day camping tour with Joseph in March 2024 and it was the best experience. During the 6 days you can experience the highlights that Namibia has to offer. I went solo on the trip and met so many nice people with which I am still in contact with. The tour includes a lot of driving but the bus was super comfortable and you see the landscape changing so quickly while driving through Namibia. The food Joseph cooked was soo nice. I expected pasta with tomato sauce, but Joseph cooked multiple varying dishes very day. He also did such a great job explaining everything to us (make sure to ask him about the cows ;)) The camping was very comfortable and all of the camp grounds have showers and restaurants. I can recommend the tour for anyone who wants to see as much as possible of Namibia in a short amount of time. I definitely need to come back for more! Read more Written March 20, 2024

More to explore in Windhoek

Most Recent: Reviews ordered by most recent publish date in descending order.

Detailed Reviews: Reviews ordered by recency and descriptiveness of user-identified themes such as wait time, length of visit, general tips, and location information.

3 Day Sossusvlei Budget Camping Safari provided by Chameleon Safaris

Budget Tour Sossusvlei, Swakopmund & Etosha National Park

• Accommodation
• T's & C's

Important Information

Namibia is a destination unlike any other in Africa. With its almost otherworldly dune landscapes, ancient deserts and incredible game viewing opportunities, Namibia is the ultimate African road trip destination for intrepid explorers.

Please note

Our proposal is subject to availability of the relevant accommodation establishments, pilot and aircraft.

Arrival at the Windhoek International Airport and transfer (at own cost) or you receive your rental vehicle (at own cost) at the airport. Thereafter you can book an optional (not inclouded) city tour or discover the city on your own.

The city is considerably enhanced by stately historic buildings in German architectural style of the turn of the century. We visit these old buildings, which lend a singular charm to the city, including the historic seat of government also known as the ‘Tintenpalast’, which means palace of ink in German. Right next to the Tintenpalast, the Christuskirche with its graceful sphere provides the city with a striking landmark. The white – walled Alte Feste, which was once a fort and now a museum, reflects the history of the country. Windhoek lies 1650m above sea level. The population of Windhoek consists of only 300 000 people which nevertheless makes Windhoek the largest city in the country. Bed and breakfast, Maison Ambre Guesthouse or similar.

Day 2 & 3

Windhoek to sossusvlei.

Early departure from Windhoek to the Hammerstein Lodge where you will be staying for two nights. You have the opportunity to climb one of the highest sand dunes in the world early on day 3.

Sossusvlei is a dune wonderland, with towering dunes up to 300m high surrounds a huge, dried-up pan. Dunes extend as far as the eye can see and their rich tints vary from pale apricot to vivid reds and oranges. During a good rainy season the Tsauchab River flows into the pan which creates a heaven for water birds. Even during the dry season, Oryx, Springbok and Ostriches can be seen feeding off the sparse vegetation along the water courses.

This can be followed by a visit to the Sesriem Canyon.

At the entrance to Sossusvlei is Sesriem Canyon, where centuries of erosion have incised a narrow gorge about 1km in length. At the foot of the gorge, which plunges down for 30m to 40m, are deep pools of water which become replenished after good rains. Sesriem derives its name from the time when early pioneers tied six lengths of rawhide thongs together to draw water from these pools.

Bed and breakfast, Hammerstein Lodge or similar.

Sossusvlei to Swakopmund

After a hearty breakfast you proceed via Walvis Bay to Swakopmund. Check-in and enjoy the remainder of the day.

Swakopmund is much loved by Namibians as a welcome respite from the inland heat. It is also popular amongst visitors because of its old-world charm and relaxed atmosphere.

ounded in 1892 during the period of German colonial rule, it served as the territory’s main harbour for many years. The distinct German colonial character has been well preserved and today many of the old buildings serve a useful purpose.The Woermann House (1905) now houses an art gallery. The Woermann Tower was used in earlier times to watch ships entering the harbour. Other old interesting buildings are: „Die Alte Kaserne“, „Hohenzollern Haus“, and the Railway Station Building.

Bed and breakfast at the Hotel Pension Rapmund or similar.

Today you have the option to book activities at the coast (boat cruises, living desert tours, quad biking, camel riding, gin tasting etc.) or simply relax. The remainder of the day can be spent at your leisure or exploring Swakopmund on foot.

Bed and breakfast, Hotel Pension Rapmund or similar.

Swakopmund to Etosha South

After a hearty breakfast you depart via Usakos, Omaruru and Outjo to the Toshari Lodge.

Late arrival at the lodge and check-in.

Bed and breakfast, Toshari Lodge or similar.

Etosha South

Early morning departure into the Park in your rental vehicle or you can book a game drive from the lodge (at own cost).

The Etosha National Park, consisting of 22 270 sq km of saline desert, savannah and woodlands, is one of the largest parks in Africa. Its definitive feature is the Etosha Pan, a vast, shallow depression of approximately 5000 sq km. For the greater part of the year, the pan is a bleak expanse of white cracked mud which shimmers with mirages on most days. It is seeing vast herds of game with this eerie „great white place of dry water“ as a backdrop which makes the Etosha experience unique. A total of 114 mammal species are found in the park, including several rare and endangered, such as black rhino and black-faced impala. About 340 bird species occur in the park.

In the late afternoon you exit the park again before dark to reach the lodge again.

Etosha South to Windhoek

After breakfast, you proceed back to Windhoek via Okahandja.

Directly north of Windhoek lies Okahandja, a town of great significance to the Herero because it was the seat of Chief Samuel Maharero. Every year in August thousands of Hereros gather here for a pilgrimage to pay homage at the graves of their great chiefs. Okahandja is an important centre for woodcarvers from the north.

Bed and breakfast, Maison Ambre Guesthouse or similar.

Breakfast. Depending on your flights, you can return the car rental vehicle the previous day already and book a transfer out to the airport for your return flight today.

We look forward to welcoming you back to Namibia!

Maison Ambre Guesthouse

Maison Ambre Guesthouse, situated on the scenic eastern slopes of Luxury Hill in Windhoek, offers you excellent accommodation in beautiful surroundings only 2 minutes’ drive from the city centre and many tourist attractions. The guesthouse offers both business travellers and tourists 5 comfortable luxury double rooms with en-suite shower and toilets. All rooms and apartments have air-conditioning, roof ventilators, heating, kettle, fridge, wall-safe, alarm-clock radio, satellite television and hair dryers.

Hammerstein Lodge

Hammerstein Lodge is a gateway to the Namib in close proximity to the beautiful red dunes of Sossusvlei (60km from Sesriem). The area is renowned for its rocky outcrops of massive granite boulders and the lodge gets its name from one enormous rock that is shaped like a hammer. Hammerstein Lodge & Camp offers sundowner drives into the mountains, sightseeing flights as well as 4×4 trips to Sossusvlei on request.

Hotel Pension Rapmund

Established in 1968 by the Rapmund Family the Hotel Pension Rapmund continues to be a family run hotel. As from 2008 the new owners Sonja and Enjo Mueller have been operating on a family oriented basis.

Enjoy a hearty “German” breakfast in a friendly and personal atmosphere, with a view of the ocean. The Hotel’s central location provides great access to the heart of town and the beach.

Toshari Lodge

Nestled on an outcrop of dolomite rocks, under a forest of Mopane and white Seringa trees, Toshari Lodge offers affordable but enchanting accommodation close to Etosha National Park. A warm welcome awaits you complimented by a refreshing cold drink on arrival. Absorb the peace and tranquility of the natural African bush as you amble through a blend of manicured lawns and rustic bush gardens to your private room. Take a refreshing dip in the sparkling pools and enjoy wholesome Namibian cuisine, complimented with herbs and vegetables from the garden and fresh home baked bread, in the tranquility of the striking African Lapa with its stunning photographs of local Etosha wildlife. Campsites are also available; each pitch having a private shower room with hot and cold water, 220v power point, herb garden and braai place. Situated just off the C38 between Outjo and Okaukuejo, Toshari Lodge is ideally positioned for day visits into Etosha National Park; on your own or on the expertly guided tours.

Banking Details

Account holder: Africa Focus Tours Namibia (Pty) ltd Bank: Nedbank Namibia Account number: 1100 0070 752 Branch code: 461 696 Swift code: NEDSNANX

Payment Terms

• 20% Prepayment at time of booking.
• Balance to be paid 60 days prior to travel.

Cancellation Terms

• 90 – 45 days prior to travel: 20% (forfeit the deposit paid)
• 44 – 30 days prior to travel: 30%
• 29 – 15 days prior to travel: 40%
• 14 – 08 days prior to travel: 60%
• 07 days to No Show prior to travel: 100%

Terms & Conditions

General Terms

• The hotels mentioned in the itinerary will depend on availability at the time of making the booking. Should alternatives be used it would be of similar standard

See your doctor for advice in regards to vaccinations and malaria prophylaxis.

Travelling with Children

• Parents travelling with children will be requested to provide an unabridged birth certificate (including the details of the child’s father as well as the mother) of all travelling children. This applies even when both parents are travelling with their children.
• When children are travelling with guardians, these adults are required to produce affidavits from parents proving permission for the children to travel.
• The above applies to foreigners and South Africans travelling to or from South Africa as well as travellers in transit.
• Please note that the child must be the appropriate age (according to accommodation stipulated) at the time of travel
• Unless otherwise specified, children under 12 years of age qualify as a child rate and over 12 years of age as an adult rate.

Travel and safety information and advice is based on information received from the various Southern African tourism boards of the countries we trade and operate in, and is deemed as correct and up to date at the time of publish. A guarantee of accurate and complete information, as well as a liability for any occurring damages and / or changes cannot be applied.

You May Also Like

16 Days Self-Drive Camping Tour In Namibia

Katima Mulilo to Windhoek Self-drive Tour

Southern Cross Glamping Safari

Sossusvlei Budget Camping (Windhoek-Windhoek)

$9,000.00 per person sharing

Safari Description

This 3-day/2-night budget camping safari into Sossusvlei is perfect for those who enjoy the outdoors. Departing from Windhoek on Wednesday, this 3-day tour spends 2 days in the Namib Desert, the oldest desert in the world, before going to Swakopmund on the Skeleton Coast on Friday. An action-packed itinerary with stops at the Tropic of Capricorn, Big Daddy, Deadvlei, Sossusvlei, Dune 45, Sesriem Canyon and sunset from Elim’s dune.

2 nights are spent at Sesriem Campsite, an incredible camp with stunning views over the desert and surrounding mountains under a huge, ancient camelthorn tree. We spent a full day exploring the dunes, Deadvlei, Sossusvlei, Sesriem Canyon and climbing dunes including Dune 45 for sunrise and Big Daddy for the brave. Our final day includes a stop at Solitaire before returning to Windhoek

ONLINE BOOKING HERE!

Full Itinerary

Day 1: Monday Windhoek -Sesriem campsite– 320 km You will be collected from your accommodation within the Windhoek city limits at 09:00 and transferred to Chameleon Safaris HQ for a short pre-departure meeting. There is some lovely mountain scenery on our drive to Sesriem. The road climbs up onto and over Namibia’s central plateau and stops at the small town of Rehoboth for essential supplies, back on the road we pass via the small community at BűellsPort from here we continue on through the desert landscape aiming to arrive at Sesriem around mid afternoon and make our campsite under a huge, ancient camelthorn tree from where we can glimpse the towering red dunes of the world’s oldest desert. We enjoy a picnic-style lunch on the road before settling in at Sesriem Campsite. In the late afternoon, there is the option with which to start our time in the world’s oldest desert. A short drive will take us to Elim Dune, for the best golden light before sunset. From here, if you would like to, it is a relatively short walk back, through the desert, to our camp.

Accommodation: Twin share tents, shared ablution at the campsite Meals: Lunch, Dinner

Day 2: Tuesday Windhoek -Sesriem campsite– 120 km Sunrise in the dunes is the name of the game this morning and that means a pre-dawn start. Our first stop will be at dune 45, so named because it is 45 km from Sesriem, and we cover this first distance in darkness and early morning twilight. The best time to photograph the dunes is around sunrise and sunset. This is when you can see towering sand dunes illuminated a glowing orange, apricot red on one side and swathed in shadow on the other. The depth of field is amazing at this time of day. We arrive at Dune 45 and climb to a vantage point for sunrise, watching as the colours grow and change with the ever-altering light. Back to the vehicle for a quick breakfast and we carry on for the last few kilometers to the 2×4 car park where all 2-wheel drive vehicles have to stop. From here we enter the ancient Tsauchab Riverbed for the last 5km leg to Sossusvlei itself. The Tsauchab River is ephemeral, it only flows seasonally, when there is enough rain, and for the most part, the riverbed is dry. Eons ago, during these rare floods, the Tsauchab sometimes received enough water to flow all the way to the Atlantic Ocean. However, as the millennia passed and the dune fields began to form, (around five million years ago), wind-blown sand invaded the riverbeds. The rivers became more and more constricted by sand until eventually, the occasional floods could not break through the sand barriers that had been erected by the wind. The valley we drove along this morning in the darkness is kept free of sand by the Tsauchab but Sossusvlei is now permanently waters end.

Sossusvlei does still sometimes flood, (perhaps once in a decade). After good rains in the Naukluft Mountains where the river rises, Sossusvlei can become inundated, and the lake that this creates can last for many months, but no longer can the river find its original path to the Atlantic.

There is a 4×4 shuttle service that will transport us through the sandy terrain of the riverbed. We will visit Dead Vlei, an ancient pan completely surrounded by sand, that is strikingly populated with dead, skeletal camelthorn trees. These trees have been a feature of this landscape for over 1000 years. Sossusvlei is almost surrounded by dunes, just one narrow path kept open by the Tsauchab River. We have time to explore the area on foot and to climb one of the highest dunes in the world, some towering 300 m above us, the views are breathtaking and justly famous. We drive back to Sesriem for lunch and perhaps a dip in the swimming pool and in the afternoon, we take a short excursion to see the Sesriem Canyon.

Only four km from our campsite, this canyon has been carved out of the landscape by the Tsauchab River. Around two million years ago there was an ice age in Europe. This caused glaciers to form and resulted in a worldwide drop in sea level. The knock-on effect of this at Sesriem Canyon was that it increased the length and water flow of the Tsauchab River. This greater force of water allowed the Tsauchab to begin cutting through the terrain resulting in the canyon we can see today. We can easily walk into the riverbed, it is usually much cooler in the canyon and we can follow the river for some way along its journey to Sossusvlei.

Accommodation: Twin share tents, shared ablution at the campsite Meals: Breakfast, Lunch, Dinner

Day 2: Tuesday Windhoek – Windhoek – 320 km Our last day today but excitement is still on the menu. We head back to Solitaire where wee have time to sample the apple pie that has made this homestead famous.

There is some lovely mountain scenery on our drive back to Windhoek. The road climbs up onto and over Namibia’s central plateau and we return to Windhoek via the small community at BűellsPort and the small town of Rehoboth. We arrive mid-afternoon and will be dropped at Chameleon Backpackers or the accommodation of our choice within Windhoek city limits.

Accommodation: None Meals: Breakfast

Transport in a Toyota Quantum. Services of a professional English-speaking guide 2 nights camping Camping equipment (excluding sleeping bag which can be hired) Meals as above (B – breakfast, L – lunch, D – dinner) Tap water National Park entry fees Activities including: – Early morning excursion to Dune 45, Dead Vlei and Sossusvlei in Chameleon Safaris vehicle – 4×4 Shuttle voucher 2×4 carpark to Sossusvlei and return Pick in up within Windhoek City limits Drop off within Windhoek City limits

Single supplement is upon request

Tour Details

Moscow metro tour: architectural styles of the subway.

Duration: 2 hours

Categories: Culture & History, Sightseeing

This metro tour of Russia’s capital and most populous city, Moscow, is your chance to get a unique insight into the beautiful and impressive architecture of the city's underground stations. Admire their marble walls and high ceilings representing Stalin's desire for glory after World War 2, and see first-hand how the interiors change with the rise of new political eras. Your guide will lead you through the complex network, which is one of the most heavily used rapid transit systems worldwide, with over two billion travelers in 2011.

Opened in 1935, Moscow’s underground system, now 190 miles (305 km) long with 185 stations, is today one the largest and most heavily used rapid transit systems in the world. On this Moscow metro tour, discover the impressive architecture of Moscow’s underground stations and learn how they reflect the Soviet era.

Getting around by metro, your local guide will take you through parts of Moscow’s infamous history. Stop at stations built during the time of the USSR (Soviet Union) that are praised as one of the most extravagant architectural projects from Stalin’s time. After World War 2, he was keen on establishing Stalinist architecture to represent his rising regime and a recognized empire. Learn how when his successor started the de-Stalinization of the former Soviet Union in 1953, the extravagancy of the architecture was toned down.

Discover how the unique character of each station reflected several different eras. While stations like Kievskaya and Slavyansky Bulvar have pompous halls and high stucco ceilings brimming with extravagant decorations, those built later, like Volzhskaya, are lightly adorned with sparse furnishings. Architect Alexey Dushkin and painter Alexander Deyneka were just two of the many artists who made these magnificent landmarks possible.

Revel in Moscow's glory days, as well as the years of scarcity, on this fascinating Moscow metro experience. Conclude your tour at one of the central stations in Moscow. If you're lucky, you may even find the secret entrance to the unconfirmed Metro-2, a parallel underground system used by the government -- a mystery which has neither been denied nor confirmed today.

Nearby tours

Soviet-Era Walking Tour in Moscow: Lubyanka Square and the Gulag History Museum

If you love history, would like to know more about Russia’s past, or just want to take an interesting walk, book this guided Moscow walking tour of Soviet-era sites. With your expert guide, walk through Lubyanka Squ...

Walking Tour of Moscow's Kolomenskoye Estate

On this walking tour through the Kolomenskoye Estate in Moscow, immerse yourself in Russia’s interesting royal history. Walk around the UNESCO World Heritage-listed Ascension Church, built in 1532, and enter the Hou...

Moscow Cultural Walking Tour: Red Square, Kitay-Gorod and St Basil's Cathedral

Take a guided walking tour of Moscow's cultural highlights, like the beautiful UNESCO World Heritage-listed Red Square, said to be the central square of Russia. Walk through the adjoining district Kitay-Gorod, one of ...

Kremlin Grounds, Cathedrals and Patriarch's Palace Tour from Moscow

A great three hour tour exploring the Kremlin Grounds, Cathedrals and Patriarch's Palaces in Moscow! The small city in the center of Moscow, once the residence of Czars and Patriarchs, contains Russia's main cathedra...

Moscow City Tour

The Moscow City Tour covers all the highlights and most beautiful places in the enchanting Russian capital. The tour begins with a stop at the Red Square and St. Basil's Cathedral, the architectural masterpiece and w...

Culture Shock Rating

We have a wide range of tours designed to give you an insight into the destination you're travelling in and there is something for everybody. The culture shock ratings considers the destination visited, transport used, activities undertaken and that "Wow, I'm really not at home now!" factor. While generalisations are always tricky, a summary of our gradings is as follows…

This is the least confronting of our tour range. Transport used on the trip is either private or a very comfortable public option, the activities included are usually iconic sites and locations that are not all too confronting.

The tour can include a mix of private and public transport providing a level of comfort that is slightly below what you would experience at home. Sites visited are usually iconic sites, tours can also include market visits, visits to communities etc that provide the traveller with a fantastic insight into destination.

Expect to rough it for parts of this tour, whether it's a packed public bus where you are forced to stand, a visit to a local market, a local community, you are sure to have an experience that is very different from what you're used to at home.

The comforts of your home town and the environment you are used to are more of a rarity. Expect some challenging transport options, visits to local sites and areas that don't resemble anything at home.

You're out there in the global community! You are likely to be exposed to the elements, travel in whatever means of transport is available and basically take it as it comes, whatever comes! It can be tough.

Physical Rating

Our physical rating gives you an idea of how much huffing and puffing you can expect on the tour. While generalisations are always tricky, a summary of our gradings is as follows…

These tours have very limited physical activity. Usually climbing in and out of the transport provided, walking through sites, markets etc included in the itinerary.

These tours have a bit of physical activity but nothing that should challenge you too much. This could be climbing on and off public transport through to a walk through the destination you're travelling in, they can include walking only tours or a combination of walking and transport.

These tours involve a bit of physical activity from walking up and down hills in the destination you're travelling in or the surrounding areas. Climbing on and off local transport or riding a bike up to 30 kms along predominantly flat terrain or jumping in a kayak for a gentle paddle on flat water.

These Tours will provide you with some solid physical activity. Whether its bike riding, walking, trekking, kayaking or riding on public transport you will need to have a good level of fitness to enjoy this tour.

Be prepared for some serious physical activity. These tours are our most challenging and involve some serious walking, hiking or bike riding. Can involve step climbs by foot or pedal and some challenging public transport options in the destination you are travelling.

Luxury Rating

Some trips are like a stroll on the beach, while others have you trekking alpine passes. Some of you thrive on camping out on the savannah, while others may prefer a hot shower and a comfortable bed in a lodge. Follow the grading systems below to find the right trip for you.

To help you choose the trip that's right for you, we've broken all of our trips down into four service levels. Measuring the comfort level of the accommodation and transport. So whether you're travelling on a budget and want to save money by using public transport, or prefer upgraded accommodation and are happy to pay a little more, then we have a level for you.

This is grassroots travel at its most interesting

Authentic experiences with some of the comforts of home

For those who like to travel in comfort

All the unique experiences wrapped up with a gold ribbon

APRIL SALE:   Discover and book at   up to 60% off!

Sossusvlei Budget Safaris

Explore a varied offer of budget safari holidays in Sossusvlei that will take you through some of the most renowned destinations such as Windhoek and Swakopmund. Each affordable safari adventure will provide you with memorable experiences for some of the lowest prices on the market.

Filters applied

8 budget safari tour packages in sossusvlei with 29 reviews.

• Christmas & New Year

4-Day Sossusvlei & Swakopmund Camping

Excellent service thank you Discovery. Lucas the Guide was awesome very insightful.

4 Day Swakopmund & Sossusvlei Accommodated Adventure

I felt this trip was well-run and good fun. I had no idea what to expect from Namibia and was pleasantly surprised and is a beautiful country and would like to return. Our guide was Tulimo and he was fun, energetic, and had a great range of knowledge. We stayed in three places. The first night was in Windhoek at Chameleon Backpackers. The hotel in Swakopmund was A La Mer Hotel which was nice and reasonably central. We then stayed 2-nights in Desert Camp near Sesriem which was also really nice and cool being right out in the desert. The transport was a small bus. The only not-so-good bits are that we used a lot of unmade roads which were not particularly comfortable, but that's how it is. Also when Tulimo used the microphone to talk about things whilst driving, the speakers were not loud enough to overcome the bus noise and so we couldn't hear him very well.

11 Day Classic Namibia Highlights

7 Days / 6 Nights Sossusvlei, Swakopmund and Etosha National Park

War eine großartige Erfahrung, danke an unsren super Guide Lukas und an Discovery Tours für die Ermöglichung.

15 Day Dunes , Wildlife and Surfing adventure

3-Day Sossusvlei Camping Adventure

Tate Lukas as our guide was very nice. He always drove safe, took care of us gently and kindly. He always asked our opinions. The tour was very simple, but we enjoyed Namib desert well enough. We had a great experince. When we found other tourists from Japan got stuck on a gravel road, he kindly supported them so that they could return back to WHK finally. It was Fantastic. Only what I mentioned is meals. Spaggetti was too soft and nostalgil, though it tasted nice. Lunch buget is too much to use it up, we ate a lot. We were satisfied with all honestly. Tangi unene!! Oshili nawa!! Hide

Cape, Delta & Falls - 19 days

Sossusvlei, Swakopmund & Etosha (Camping) - 7 Days

We really enjoyed our tour and were the only two with our driver; Seven. Whilst we would have preferred to meet other travelers, this meant that whatever we wanted to see or do, our choices were accommodated. Seven was an excellent guide whose broad knowledge of the area, locations and ability to find the Big Four was amazing. He totally made our trip the best it could be. The only criticism is that we spent a wasted night back in Windhoek midway through our 7 day tour.

Sossusvlei Tours starting in:

• Windhoek (6)

More Budget Tours in Sossusvlei

• Group tours (16)
• Fully Guided tours (13)
• Christmas & New Year tours (12)
• Family tours (12)
• Active tours (11)
• Wildlife tours (6)
• Camping tours (6)
• Explorer tours (5)
• Personalized tours (5)
• 10 Best Safaris in December 2024/2025
• 10 Best Safaris in August 2024/2025
• 10 Best Safaris in January 2024/2025
• 10 Best Safaris in November 2024/2025
• 10 Best Safaris in October 2024/2025
• 10 Best Safaris in September 2024/2025
• 10 Best Safaris in July 2024/2025
• 10 Best Safaris in June 2024/2025
• 10 Best Safaris in May 2024/2025
• 10 Best Safaris in April 2024/2025
• 10 Best Safaris in March 2024/2025
• 10 Best Safaris in February 2024/2025
• 10 Best Luxury African Safari Tours 2024/2025

• EUR (€)
• GBP (£)
•   Contact us

• Currency : 
• US Dollar Euro Pound Sterling Russian Ruble Australian Dollar Canadian Dollar Swiss Franc Danish Krone Japanese Yen Norwegian Krone Swedish Krona
• Toll Free 0800 011 2023
• US and Canada United Kingdom Australia Brazil Netherlands Russia Sweden
• Tours by Region Moscow Saint Petersburg Golden Ring Lake Baikal Murmansk Siberia & Far East Sochi & Southern Russia Amsterdam Berlin Copenhagen Gdansk Georgia Helsinki Kaliningrad Kamchatka Karelia Kazan Klaipeda Nizhny Novgorod Northern Europe Oslo Perm Riga Ryazan Stockholm Tallinn Ulan-Ude Veliky Novgorod Vilnius Vladivostok Volgograd Yakutia Yekaterinburg
• Why Choose our Day Tours
• One Day Tours Two Days Tours Three Day Tours
• About Russian tours Private vs Group Tours
• Tours by Region Moscow & St.Peterburg Moscow Saint Petersburg Golden Ring Lake Baikal Trans-Siberian Siberia & Far East Altai Kaliningrad Kamchatka Karelia Kazan Perm Veliky Novgorod Yakutia Yekaterinburg
• Tour Types Small Group Tours Private Tour Theme Tour
• Moscow events St. Petersburg events Events archive
• Events by type Ballet Opera Concert Show All types
• Top theaters Bolshoi theatre - Historic Stage Bolshoi theatre - Small Stage Mariinsky Theater Mariinsky Theatre - Mariinsky II Mikhailovsky Theater
• Direction Moscow - St.Petersburg St. Petersburg - Moscow
• Ships MS Rostropovich MS Volga Dream MS Anton Chekhov MS General Lavrinenkov MS Georgy Chicherin MS Ivan Bunin MS Konstantin Fedin MS Konstantin Korotkov MS Kronshtadt MS Maxim Gorky MS Nikolay Chernyshevsky MS Nizhny Novgorod MS Rachmaninoff MS River Victoria MS Scenic Tsar MS Tikhy Don (MS Alexander Borodin) MS Vasiliy Kandinsky MS Zosima Shashkov Mustai Karim
• Russian Visa Invitation
• Moscow The Kremlin Red Square Golden Ring Tverskaya Street Grand Kremlin Palace (The Kremlin) Christ the Savior Novodevichiy Convent Moscow Subway The Bolshoi Theater Armoury Chamber (The Kremlin) St. Basil's Cathedral The Pushkin Museum of Fine Arts Yury Gagarin Cosmonauts training center
• Saint Petersburg Hermitage Museum Peterhof Catherine's Palace (Tsarskoe Selo) Pavlovsk St. Isaac Cathedral Peter and Paul Fortress Nevsky Prospect Yusupov Palace Savior on Blood Amber room Bronze Horseman (Senate square) Hermitage Theatre Kazansky Cathedral Kronstadt Palace Square Spit of the Vasilievsky Island
• 1/7th of the World Volga River Siberia Baikal Kazan Sochi Smolensk Nizhny Novgorod Kaliningrad Ulyanovsk Verkhoturova Island
• uVisitRussia Why travel with UVisitRussia Customers' Testimonials Contact details Cancellations & Changes
• Russian Travel News
• Russian travel advice Advices while packing Advices while travelling

Tour of famous Moscow Metro. Explore the Underground World! (2 hours)

• Add to wishlist

On this tour you take in some of Moscow's most important and highly decorated stations. Carrying up to 7 million passengers a day and covering almost the entire city, the Moscow Metro is one of the most extensive mass transit systems in the world. It's famous for the fine examples of social-realism which decorate many of its stations.

Visit some of the most important stations and get the chance to admire spectacular baroque-style ceilings, marble statues, busts of Communist heroes, stained glass windows, and ceiling mosaics depicting the bright Soviet future. Visit the most remarkable stations like Komsomolskaya, Kurskaya, Kievskaya and others, with the experienced guide who will bring you a full insight into their fascinating history.

• Tour of Moscow's Metro system visiting beautifully decorated key stations on the network.
• System that carries more than 7 million passengers per day
• Views of the most opulently designed tunnels & platforms
• Significance to the country—known as the “People's Palace”
• History & stories relayed by an expert local guide

If you wonder why the Moscow metro is considered one the most beautiful in the world, this tour is made for you!

Important info

Ask a travel expert.

• Professional English-speaking guide assistance. Other languages upon request (additional charge may apply)
• Hotel pick-up and drop-off
• Personal expenses
• Gratuities (optional)
• Food and drinks
• Confirmation will be received at time of booking
• Children must be accompanied by an adult

Departure and return point: nearest metro station to your central Moscow hotel  

Departure time:  flexible

Sights included in program

Thanks ! We will reply you in less than 24 hours (usually within 1-2 hours) .

Our flexible payment options allow you to pay 20% of a deposit first and the remaining 80% in 14 days prior to your tour date - payment can be done both online or over the phone. This gives you the peace of mind knowing your spaces are booked on the tours and that you do not miss out on making the most of your time in Russia.

Also you get the best, top-rated and most experienced and knowledgeable hand-picked tour guide appointed on a priority basis. In our experience, exceptional travel experiences are almost always delivered by exceptional people. With that in mind, we utilize a comprehensive approach to select and employ the best tour guides only. Multilingual and well travelled, each possesses deep insight into the diverse attractions and cultural patterns throughout the region. With us guides undergo a rigorous selection process, achieving outstanding knowledge of local culture and language. Rest assured that the best tour guides only will be working on the tours to give you excellent opportunity to explore the best of the sights during both short and long-term stay in Russia.

Once you complete your reservation, we will send you a booking confirmation email. As the day of the tour approaches, our logistics team will provide you with all relevant information for your tour.

Speak  to an expert Call us now

+1 (888) 845-8877

• Shore excursions
• The Best of Two Capitals Private
• The Best of Two Capitals Small Group
• The Best of Two Capitals Gold
• Russia's Ancient Kingdoms
• Cradle of Russia
• Explore Moscow
• Explore St. Petersburg
• Read Customer Testimonials
• Advantages of Traveling with Us

US office 3422 Old Capitol Trail Suite 1252 , Wilmington DE, 19808 USA. US toll-free: 1-888-845-8877 Russian office Ligovsky pr. 57, Office 19, 191040, St. Petersburg, Russia

tel: +7-812-309-5339

© 2001 – 2024 by Northern Crown, Ltd. uVisitRussia  and uVisitRussia.com are registered trademarks .   Terms & Conditions   Privacy Policy

Sign in with your social account

Sign in to our website using your Facebook or Google+ account.

Why Do You Need Our Travel Expert

Contact our experts, and they will help you to plan your best trip to Russia, with attention to every detail!

Our Experts have been in the travel industry for many years, guarantee to offer first class customer service, excellent value for money and unbiased advice. They are standing by to find and build your dream holiday to one of the world's most fascinating destinations - Russia. Your personal Travel Expert will guide you through each stage of the travel process, from choosing a program that fits you best to support during your trip.

Just tell us your e-mail, and we'll take care of everything!

Leave your phone number

Your tour request has been received. Thank you ! We have sent you the confirmation message to  [email]

Please make sure that you receive this message (sometimes e-mail messages may go to the spam/junk mail). If you did not get this message, it means you will not get message with the tours' selection as well. If you use a Yahoo!, Gmail, AOL or Hotmail, we recommend to add  [email protected]   to your address book.

We recommend to leave your phone number. If we will not heard back that you received the e-mail with the tours' selection, we will contact you by phone. And you will not miss the best tour for you.

Thank you ! Your request for Travel Expert assistance has been sent. We will e-mail you within 1 hour.

Sorry, some changes needed

There was a problem with your request.

Language selection

• Français fr

Tax Measures: Supplementary Information

Tax Measures: Supplementary Information ( PDF , 1.91 MB )

On this page

Lifetime capital gains exemption, canadian entrepreneurs' incentive, capital gains inclusion rate, volunteer firefighters and search and rescue volunteers tax credits, mineral exploration tax credit, alternative minimum tax, canada child benefit, disability supports deduction, employee ownership trust tax exemption, charities and qualified donees, home buyers' plan, qualified investments for registered plans, deduction for tradespeople's travel expenses, indigenous child and family services settlement, clean electricity investment tax credit, polymetallic extraction and processing, accelerated capital cost allowance, canada carbon rebate for small businesses, interest deductibility limits – purpose-built rental housing, non-compliance with information requests, avoidance of tax debts, reportable and notifiable transactions penalty, mutual fund corporations, synthetic equity arrangements, manipulation of bankrupt status, crypto-asset reporting framework and the common reporting standard, withholding for non-resident service providers, extending gst relief to student residences, gst/hst on face masks and face shields, tobacco and vaping product taxation, fuel, alcohol, cannabis, and tobacco sales tax framework, previously announced measures, related documents.

• Notice of Ways and Means Motion to amend the Income Tax Act and the Income Tax Regulations
• Notice of Ways and Means Motion to amend the Excise Tax Act and Other Legislation
• Notice of Ways and Means Motion to amend the Excise Act , 2001 and Other Related Texts

This annex provides detailed information on tax measures proposed in the Budget.

Table 1 lists these measures and provides estimates of their fiscal impact.

The annex also provides Notices of Ways and Means Motions to amend the Income Tax Act , the Excise Tax Act , the Excise Act, 2001 , the Air Travellers Security Charge Act, the Select Luxury Items Tax Act, the Underused Housing Tax Act and draft amendments to various regulations.

In this annex, all references to "Budget Day" are to be read as references to the day on which this Budget is presented.

Personal Income Tax Measures

The income tax system provides an individual with a lifetime tax exemption for capital gains realized on the disposition of qualified small business corporation shares and qualified farm or fishing property. The amount of the Lifetime Capital Gains Exemption (LCGE) is $1,016,836 in 2024 and is indexed to inflation.

Budget 2024 proposes to increase the LCGE to apply to up to $1.25 million of eligible capital gains. This measure would apply to dispositions that occur on or after June 25, 2024. Indexation of the LCGE would resume in 2026.

Budget 2024 proposes to introduce the Canadian Entrepreneurs' Incentive. This incentive would reduce the tax rate on capital gains on the disposition of qualifying shares by an eligible individual. Specifically, this incentive would provide for a capital gains inclusion rate that is one half the prevailing inclusion rate, on up to $2 million in capital gains per individual over their lifetime.

The lifetime limit would be phased in by increments of $200,000 per year, beginning on January 1, 2025, before ultimately reaching a value of $2 million by January 1, 2034.

Under the two-thirds capital gains inclusion rate proposed in Budget 2024, this measure would result in an inclusion rate of one third for qualifying dispositions. This measure would apply in addition to any available capital gains exemption.

A share of a corporation would be a qualifying share if certain conditions are met, including all the following conditions:

• At the time of sale, it was a share of the capital stock of a small business corporation (for the purposes of the Income Tax Act ) owned directly by the claimant.
• used principally in an active business carried on primarily in Canada by the Canadian-Controlled Private Corporation, or by a related corporation,
• certain shares or debts of connected corporations, or
• a combination of these two types of assets.
• The claimant was a founding investor at the time the corporation was initially capitalized and held the share for a minimum of five years prior to disposition.
• At all times since the initial share subscription until the time that is immediately before the sale of the shares, the claimant directly owned shares amounting to more than 10 per cent of the fair market value of the issued and outstanding capital stock of the corporation and giving the individual more than 10 per cent of the votes that could be cast at an annual meeting of the shareholders of the corporation.
• Throughout the five-year period immediately before the disposition of the share, the claimant must have been actively engaged on a regular, continuous, and substantial basis in the activities of the business.
• operating in the financial, insurance, real estate, food and accommodation, arts, recreation, or entertainment sector; or
• providing consulting or personal care services.
• The share must have been obtained for fair market value consideration.

Coming Into Force

This measure would apply to dispositions that occur on or after January 1, 2025.

One half of a capital gain is included in computing a taxpayer's income. This is referred to as the capital gains inclusion rate. The current one-half inclusion rate also applies to capital losses.

Budget 2024 proposes to increase the capital gains inclusion rate from one half to two thirds for corporations and trusts, and from one half to two thirds on the portion of capital gains realized in the year that exceed $250,000 for individuals, for capital gains realized on or after June 25, 2024.

The $250,000 threshold would effectively apply to capital gains realized by an individual, either directly or indirectly via a partnership or trust, net of any:

• current-year capital losses;
• capital losses of other years applied to reduce current-year capital gains; and
• capital gains in respect of which the Lifetime Capital Gains Exemption, the proposed Employee Ownership Trust Exemption or the proposed Canadian Entrepreneurs' Incentive is claimed.

Claimants of the employee stock option deduction would be provided a one-third deduction of the taxable benefit to reflect the new capital gains inclusion rate, but would be entitled to a deduction of one half the taxable benefit up to a combined limit of $250,000 for both employee stock options and capital gains.

Net capital losses of prior years would continue to be deductible against taxable capital gains in the current year by adjusting their value to reflect the inclusion rate of the capital gains being offset. This means that a capital loss realized prior to the rate change would fully offset an equivalent capital gain realized after the rate change.

For tax years that begin before and end on or after June 25, 2024, two different inclusion rates would apply. As a result, transitional rules would be required to separately identify capital gains and losses realized before the effective date (Period 1) and those realized on or after the effective date (Period 2). For example, taxpayers would be subject to the higher inclusion rate in respect of the portion of their net gains arising in Period 2 that exceed the $250,000 threshold, to the extent that these net gains are not offset by a net loss incurred in Period 1 or any other taxation years.

The annual $250,000 threshold for individuals would be fully available in 2024 (i.e., it would not be prorated) and would apply only in respect of net capital gains realized in Period 2.

Other consequential amendments would also be made to reflect the new inclusion rate. Additional design details will be released in the coming months.

The Volunteer Firefighters Tax Credit and the Search and Rescue Volunteers Tax Credit allow individuals who performed at least 200 hours of combined volunteer service during the year as a volunteer firefighter or a search and rescue volunteer to claim a 15-per-cent non-refundable tax credit based on an amount of $3,000.

Budget 2024 proposes to double the credit amount for the Volunteer Firefighters Tax Credit and the Search and Rescue Volunteers Tax Credit to $6,000. This would increase the maximum tax relief to $900. This enhancement would apply to the 2024 and subsequent taxation years.

Flow-through shares allow resource companies to renounce or "flow through" tax expenses associated with their Canadian exploration activities to investors, who can deduct the expenses in calculating their own taxable income. The Mineral Exploration Tax Credit provides an additional income tax benefit for individuals who invest in mining flow-through shares, which augments the tax benefits associated with the amounts that are flowed through. This tax credit provides support to junior mining companies engaged in certain grassroots mineral exploration. The tax credit is equal to 15 per cent of the specified mineral exploration expenses incurred in Canada and renounced to flow-through share investors. The Mineral Exploration Tax Credit is legislated to expire on March 31, 2024.

As announced on March 28, the government proposes to extend eligibility for the Mineral Exploration Tax Credit for one year, to flow-through share agreements entered into on or before March 31, 2025.

Strategic Environmental Assessment Statement

Mineral exploration, as well as new mining and related processing activities that could follow from successful exploration efforts, can be associated with a variety of environmental impacts to soil, water and air and, as a result, could have an impact on the targets and actions in the Federal Sustainable Development Strategy. All such activity, however, is subject to applicable federal and provincial environmental regulations, including project-specific environmental assessments where required.

The Alternative Minimum Tax (AMT) is a parallel tax calculation that allows fewer tax credits, deductions, and exemptions than under the ordinary personal income tax rules. Taxpayers pay either regular tax or AMT, whichever is highest.

Budget 2023 announced amendments to the Income Tax Act that would change the AMT calculation. Draft legislative proposals to implement these changes were published for consultation in the summer of 2023.

Budget 2024 proposes to make further changes to the AMT proposals, as described below.

Changes to the Tax Treatment of Charitable Donations

Budget 2024 proposes that the tax treatment of charitable donations be revised to allow individuals to claim 80 per cent (instead of the previously proposed 50 per cent) of the Charitable Donation Tax Credit when calculating AMT.

Additional Amendments

Budget 2024 proposes several additional amendments to the AMT proposals. These amendments would:

• fully allow deductions for the Guaranteed Income Supplement, social assistance, and workers' compensation payments;
• allow individuals to fully claim the federal logging tax credit under the AMT;
• fully exempt Employee Ownership Trusts from the AMT; and
• allow certain disallowed credits under the AMT to be eligible for the AMT carry-forward (i.e., the federal political contribution tax credit, investment tax credits, and labour-sponsored funds tax credit).

Budget 2024 also proposes several technical amendments to the AMT legislative proposals.

Proposed Exemption for Certain Trusts for the Benefit of Indigenous Groups

Budget 2024 proposes to provide an exemption from the AMT for trusts established under:

• a law of Canada or a province if the trust is for the benefit of an Indigenous group, community, or people that holds rights recognized and affirmed by section 35 of the Constitution Act, 1982 , or
• a treaty or a settlement agreement between His Majesty in right of Canada, or His Majesty in right of a province, and an Indigenous group, community, or people recognized and affirmed by section 35 of the Constitution Act, 1982 ,

provided that all or substantially all of the contributions to the trust before the end of the year are amounts paid under the law, treaty, or settlement agreement described in paragraph (a) or (b), or are reasonably traceable to those amounts.

An exemption from the AMT would also be provided for trusts where the beneficiaries are any combination of the following persons or entities:

• all of the members of a recognized Indigenous group, community or people that holds rights recognized and affirmed by section 35 of the Constitution Act, 1982 ; 
• a public body performing a function of government in Canada (within the meaning of the Income Tax Act ) in relation to an Indigenous group, community, or people that holds rights recognized and affirmed by section 35 of the Constitution Act , 1982;
• a registered charity or a non-profit organization that is organized and operated primarily for health, education, social welfare, or community improvement for the benefit of the members of an Indigenous group, community, or people that holds rights recognized and affirmed by section 35 of the Constitution Act , 1982;
• a corporation, all of the shares or capital of which are owned by any combination of persons or entities described in paragraph (b) or (c) above, a Settlement Trust, or another corporation meeting this definition; or
• a Settlement Trust.

The government is interested in stakeholders' views on these proposed exemptions for Indigenous settlement and community trusts. Interested parties are invited to send written representations to the Department of Finance Canada, Tax Policy Branch at [email protected] by June 28, 2024.

These amendments would apply to taxation years that begin on or after January 1, 2024 (i.e., the same day as the broader AMT amendments).

The Canada Child Benefit (CCB) is an income-tested benefit that is paid monthly and provides support for eligible families with children under the age of 18. 

A CCB recipient becomes ineligible for the CCB in respect of a child the month following the child's death. To ensure benefit amounts reflect up-to-date information on family circumstances, a CCB recipient is required to notify the Canada Revenue Agency (CRA) before the end of the month following the month of their child's death. Notifications of a child's death are also provided to the CRA by provincial/territorial vital statistics agencies.

Delays in receiving notification of a child's death can result in the clawing back of CCB payments in respect of the deceased child for a few months after their death.

Budget 2024 proposes to amend the Income Tax Act to extend eligibility for the CCB in respect of a child for six months after the child's death (the "extended period"), if the individual would have otherwise been eligible for the CCB in respect of that particular child.

• For example, if a child dies in July, the child's primary caregiver would be eligible to receive the CCB in respect of this child for August through January under the proposed change, provided all eligibility criteria are met.

The CCB entitlement for each month during the extended period would be based on the age of the child in that particular month as if the child were still alive and would reflect the other family circumstances that apply in that month (e.g., marital status). CCB overpayments unrelated to the death of a child would still need to be repaid.

A CCB recipient would still be required to notify the CRA of their child's death before the end of the month following the month of their child's death to ensure that there are no overpayments after the new extended period of six months ends.

The extended period would also apply to the Child Disability Benefit, which is paid with the CCB in respect of a child eligible for the Disability Tax Credit.

This measure would be effective for deaths that occur after 2024.

The Disability Supports Deduction allows individuals who have an impairment in physical or mental functions to deduct certain expenses that enable them to earn business or employment income or to attend school.

In order for an expense to qualify, it must be specified in the Income Tax Act and a medical practitioner must either prescribe the expense or otherwise certify in writing that the expense is required.

Budget 2024 proposes to expand the list of expenses recognized under the Disability Supports Deduction, subject to the specified conditions:

• the cost of an ergonomic work chair, including related amounts paid for an ergonomic assessment to a person engaged in the business of providing such services;
• the cost of a bed positioning device, including related amounts paid for an ergonomic assessment to a person engaged in the business of providing such services; and
• the cost of purchasing a mobile computer cart.
• the cost of purchasing an alternative input device to allow the individual to use a computer; and
• the cost of purchasing a digital pen device to allow the individual to use a computer.
• Where an individual has a vision impairment, the cost of purchasing a navigation device for low vision.
• Where an individual has an impairment in mental functions, the cost of purchasing memory or organizational aids.

Budget 2024 also proposes that expenses for service animals, as defined under the Medical Expense Tax Credit rules in the Income Tax Act, be recognized under the Disability Supports Deduction. Taxpayers would be able to choose to claim an expense under either the Medical Expense Tax Credit or the Disability Supports Deduction.

This measure would apply to the 2024 and subsequent taxation years.

Budget 2023 proposed tax rules to facilitate the creation of employee ownership trusts (EOTs). These legislative proposals are currently before Parliament in Bill C-59. The 2023 Fall Economic Statement proposed to exempt the first $10 million in capital gains realized on the sale of a business to an EOT from taxation, subject to certain conditions.

Budget 2024 provides further details on the proposed exemption and conditions. 

Qualifying Conditions

The exemption would be available to an individual (other than a trust) on the sale of shares to an EOT where the following conditions are met:

• The individual, a personal trust of which the individual is a beneficiary, or a partnership in which the individual is a member, disposes of shares of a corporation that is not a professional corporation.
• The transaction is a qualifying business transfer (as defined in the proposed rules for EOTs) in which the trust acquiring the shares is not already an EOT or a similar trust with employee beneficiaries.
• the transferred shares were exclusively owned by the individual claiming the exemption, a related person, or a partnership in which the individual is a member; and
• over 50 per cent of the fair market value of the corporation's assets were used principally in an active business.
• At any time prior to the qualifying business transfer, the individual (or their spouse or common-law partner) has been actively engaged in the qualifying business on a regular and continuous basis for a minimum period of 24 months.
• Immediately after the qualifying business transfer, at least 90 per cent of the beneficiaries of the EOT must be resident in Canada.

If the above conditions are satisfied, the individual would be able to claim an exemption for up to $10 million in capital gains from the sale.

If multiple individuals disposed of shares to an EOT as part of a qualifying business transfer and met the conditions described above, they may each claim the exemption, but the total exemption in respect of the qualifying business transfer cannot exceed $10 million. The individuals would be required to agree on how to allocate the exemption.

Disqualifying Events

If a disqualifying event occurs within 36 months of the qualifying business transfer, the exemption would not be available. Where the individual has already claimed the exemption, it would be retroactively denied.

A disqualifying event would occur if an EOT loses its status as an EOT or if less than 50 per cent of the fair market value of the qualifying business' shares is attributable to assets used principally in an active business at the beginning of two consecutive taxation years of the corporation.

If the disqualifying event occurs more than 36 months after a qualifying business transfer, the EOT would be deemed to realize a capital gain equal to the total amount of exempt capital gains.  

Capital gains exempted through this measure would be subject to an inclusion rate of 30 per cent for the purposes of the alternative minimum tax, similar to the treatment for gains eligible for the lifetime capital gains exemption.

Administration

In order for an individual to claim an exemption on the sale to an EOT, the EOT (and any corporation owned by the EOT that acquired the transferred shares) and the individual would need to elect to be jointly and severally, or solidarily, liable for any tax payable by the individual as a result of the exemption being denied due to a disqualifying event within the first 36 months after a qualifying business transfer. As discussed above, following the 36-month period, the trust would be solely liable for tax realized on the deemed capital gain arising on a disqualifying event.

The normal reassessment period of an individual for a taxation year in respect of this exemption is proposed to be extended by three years.

Worker Cooperatives

Budget 2024 also proposes to expand qualifying business transfers to include the sale of shares to a worker cooperative corporation. The worker cooperative would generally need to meet the definition set out under the Canada Cooperatives Act .

Provided the relevant requirements are met, this would allow an individual to claim an exemption on selling a business to a worker cooperative.

A qualifying business transfer to a worker cooperative would also be eligible for the 10-year capital gains reserve and the 15-year exception to the shareholder loan and interest benefit rules announced in Budget 2023. 

Additional details on this aspect of the exemption will be released in the coming months.

Coming into Force

This measure would apply to qualifying dispositions of shares that occur between January 1, 2024 and December 31, 2026.

Budget 2024 proposes to amend the Income Tax Act and Income Tax Regulations to improve the operation of the rules related to registered charities and other qualified donees.

Foreign Charities Registered as Qualified Donees

The Income Tax Act allows a foreign charity to be registered as a qualified donee for a temporary 24-month period. To be eligible for registration, a foreign charity must have received a gift from His Majesty in right of Canada, and be pursuing activities relating to urgent humanitarian aid, disaster relief, or activities in the national interest of Canada.

Budget 2024 proposes to extend the period for which qualifying foreign charities are granted status as a qualified donee from 24 months to 36 months. In addition, foreign charities would be required to submit an annual information return to the Canada Revenue Agency (CRA) that includes the total amount of receipts issued to Canadian donors, the total amount of gifts received from qualified donees, and information on how those funds were used. This information would be made publicly available.

Modernizing Service

Budget 2024 proposes various amendments to the Income Tax Act to help simplify and modernize the way in which the CRA provides services and communicates information relating to registered charities and other qualified donees.

Budget 2024 proposes to permit the CRA to communicate certain official notices digitally, where the charity has opted to receive information from the CRA electronically. Registered charities that have not opted to receive information electronically would receive official notices, other than compliance-related notices, by regular mail. Those charities would continue to receive compliance-related notices, including notices of intention to revoke, annul, or suspend a charity's registration, by registered mail.

Currently, the revocation of the registration of a charity or other qualified donee is effective upon publication in the Canada Gazette. Budget 2024 proposes to remove this requirement. Instead, the revocation of registration would become effective upon the publication of an official notice of revocation on a government webpage.

Budget 2024 also proposes to remove the requirement that certain objections be addressed directly to the Assistant Commissioner of the CRA's Appeals Branch.

Donation Receipts

Registered charities and qualified donees can issue official donation receipts for gifts that they receive. The Income Tax Act and the Income Tax Regulations set out the minimum requirements for a receipt to be valid and the processes that must be followed when issuing receipts.

Budget 2024 proposes a number of changes to simplify the issuance of official donation receipts and to align the process for issuing receipts with modern practices of charities. 

Budget 2024 proposes to remove the requirement that official donation receipts contain:

• the place of issuance of the receipt;
• the name and address of the appraiser, if an appraisal of the donated property has been done; and
• the middle initial of the donor.

Budget 2024 also proposes to allow charities to mark a donation receipt as "void", as an alternative to the term "cancelled", where a receipt has been spoiled, as well as removing the requirement that it be stored with a duplicate copy.

Budget 2024 also proposes to update the regulations to expressly permit charities to issue official donation receipts electronically, provided that they contain all required information, they are issued in a secure and non-editable format, and the charity maintains an electronic copy of the receipts.

Measures relating to the extension of the registration period for foreign charities would apply to foreign charities registered after Budget Day. New reporting requirements for foreign charities would apply to taxation years beginning after Budget Day.

All remaining measures would apply upon royal assent.

The home buyers' plan (HBP) helps eligible home buyers save for a down payment by allowing them to withdraw up to $35,000 from a registered retirement savings plan (RRSP) to purchase or build their first home, or a home for a specified disabled individual, without having to pay tax on the withdrawal. Eligible home buyers purchasing a home jointly may each withdraw up to $35,000 from their own RRSP under the HBP.

Amounts withdrawn under the HBP must be repaid to an RRSP over a period not exceeding 15 years, starting the second year following the year in which a first withdrawal was made. Otherwise, amounts due for repayment within a specific year are taxable as income for that year.

Increasing the withdrawal limit

Budget 2024 proposes to increase the withdrawal limit from $35,000 to $60,000. This increase would also apply to withdrawals made for the benefit of a disabled individual.

This measure would apply to the 2024 and subsequent calendar years in respect of withdrawals made after Budget Day.

Temporary repayment relief

Budget 2024 proposes to temporarily defer the start of the 15-year repayment period by an additional three years for participants making a first withdrawal between January 1, 2022, and December 31, 2025. Accordingly, the 15-year repayment period would start the fifth year following the year in which a first withdrawal was made.

Registered Retirement Savings Plans (RRSPs), Registered Retirement Income Funds (RRIFs), Tax-Free Savings Accounts (TFSAs), Registered Education Savings Plans (RESPs), Registered Disability Savings Plans (RDSPs), First Home Savings Accounts (FHSAs), and Deferred Profit Sharing Plans (DPSPs) can invest only in qualified investments for those plans. A broad range of assets are qualified investments, including mutual funds, publicly traded securities, government and corporate bonds, and guaranteed investment certificates.

Introduced in 1966, the qualified investment rules have been incrementally expanded to include more than 40 types of assets and to reflect the introduction of new types of registered plans (including TFSAs in 2009 and FHSAs in 2023). However, this incremental approach has resulted in qualified investment rules that can be inconsistent or difficult to understand in some cases. For example:

• Different registered plans have slightly different rules for making investments in small businesses.
• Certain types of annuities are qualified investments only for RRSPs, RRIFs, and RDSPs.
• Certain pooled investment products are qualified investments only if they are registered with the Canada Revenue Agency (known as "registered investments").

Budget 2024 invites stakeholders to provide suggestions on how the qualified investment rules could be modernized on a prospective basis to improve the clarity and coherence of the registered plans regime. Specific issues under consideration include: 

• Whether and how the rules relating to investments in small businesses could be harmonized to apply consistently to all registered savings plans.
• Whether annuities that are qualified investments only for RRSPs, RRIFs, and RDSPs should continue to be qualified investments.
• Whether the conditions that certain pooled investment products must meet to be a qualified investment are appropriate, including the ongoing value of maintaining a formal registration process for registered investments.
• Whether and how qualified investment rules could promote an increase in Canadian-based investments.
• Whether crypto-backed assets are appropriate as qualified investments for registered savings plans.

Stakeholders are invited to submit comments to [email protected] by July 15, 2024.

Eligible tradespeople and apprentices in the construction industry are currently able to deduct up to $4,000 in eligible travel and relocation expenses per year by claiming the Labour Mobility Deduction for Tradespeople. A private member's bill was introduced in the 44th Parliament (Bill C-241) to enact an alternative deduction for certain travel expenses of tradespeople in the construction industry, with no cap on expenses, retroactive to the 2022 taxation year.  

Budget 2024 announces that the government will consider bringing forward amendments to the Income Tax Act to provide for a single, harmonized deduction for tradespeople's travel that respects the intent of Bill C-241.

In the First Nations Child and Family Services, Jordan's Principle, and Trout Class Settlement Agreement, approved by the Federal Court on October 24, 2023, the government committed to make best efforts to exempt the income of the trusts established under the settlement agreement from federal taxation. The government also committed to make best efforts to ensure that a class member's receipt of payments would not be considered taxable income and to ensure that federal social benefits and social assistance benefits for class members would not be negatively impacted by payments received pursuant to the settlement agreement. 

Budget 2024 proposes to amend the Income Tax Act to exclude the income of the trusts established under the First Nations Child and Family Services, Jordan's Principle, and Trout Class Settlement Agreement from taxation. This would also ensure that payments received by class members as beneficiaries of the trusts would not be included when computing income for federal income tax purposes.

Business Income Tax Measures

Budget 2023 announced a refundable Clean Electricity investment tax credit equal to 15 per cent of the capital cost of eligible property, with some additional changes announced in the 2023 Fall Economic Statement . Budget 2024 provides the design and implementation details of the tax credit.

Eligible Entities

The Clean Electricity investment tax credit would be available only to Canadian corporations. Eligible corporations would be:

• taxable Canadian corporations;
• provincial and territorial Crown corporations, subject to additional requirements (see section "Proposed Application to Provincial and Territorial Crown Corporations");
• corporations owned by municipalities;
• corporations owned by Indigenous communities; and
• pension investment corporations.

In order to receive the tax credit, corporations with a claim to immunity or exemption from tax would be required to agree to be subject to the provisions of the Income Tax Act related to the tax credit, including provisions related to audit, penalties and collections, and agree not to assert any immunity or exemption in respect of the tax credit.

Where eligible property is owned by a partnership, any partners that are corporations eligible for the credit would be allowed to claim their share of the partnership's Clean Electricity investment tax credit, subject to partnership rules generally consistent with those proposed for the Clean Technology investment tax credit currently before Parliament in Bill C-59. In cases where a property is eligible for both the Clean Electricity and Clean Technology investment tax credits, partners could claim their reasonable share of either credit for which they qualified (but could not claim both credits in respect of the same property).

Eligible Property

The following types of equipment would be eligible for the Clean Electricity investment tax credit:

• equipment used to generate electricity from solar, wind, or water energy that is described under subparagraphs (d)(ii), (iii.1), (v), (vi), or (xiv) of capital cost allowance Class 43.1 of Schedule II of the Income Tax Regulations , but hydro-electric installations would not be subject to a capacity limit as is the case for Class 43.1;
• concentrated solar energy equipment, as defined for the purposes of the proposed Clean Technology investment tax credit, but limited to equipment used to generate electricity;
• equipment used to generate electricity, or both electricity and heat, from nuclear fission, as defined for the purposes of the proposed Clean Technology investment tax credit, but without generating capacity limits or a requirement to be comprised of modules that are factory-assembled and transported pre-built to the installation site;
• equipment used for the purpose of generating electricity, or both electricity and heat, solely from geothermal energy, as described in subparagraph (d)(vii) of Class 43.1, if it is used exclusively for that purpose, but excluding any equipment that is part of a system that extracts fossil fuel for sale;
• equipment that is part of a system used to generate electricity, or both electricity and heat, from specified waste materials, as described in the 2023 Fall Economic Statement ;
• stationary electricity storage equipment that is described under subparagraph (d)(xviii) of Class 43.1 and equipment used for pumped hydroelectric energy storage that is described under subparagraph (d)(xix) of Class 43.1, but excluding equipment that uses any fossil fuel in operation;
• equipment that is part of an eligible natural gas energy system (as described below); and
• equipment and structures used for the transmission of electricity between provinces and territories (as described below).

Qualifying expenditures could include capital expenditures to refurbish existing facilities.

Electricity Generation and Cogeneration from Natural Gas with Carbon Capture

Eligible natural gas energy systems would be those that use fuel all or substantially all of which is natural gas solely to generate electricity, or both electricity and heat, and use a carbon capture system to limit emissions.

Eligible systems would be required to attain an emissions intensity no greater than 65 tonnes of carbon dioxide per gigawatt hour of energy produced, and the captured carbon dioxide would have to be stored appropriately. The proposed emissions intensity limit may not reflect the final emissions performance standard of the Clean Electricity Regulations .

When part of an integrated eligible system, eligible property would include:

• equipment that generates both electrical and heat energy (e.g., gas turbine generators);
• heat recovery equipment (e.g., heat recovery steam generators);
• electrical generating equipment (e.g., steam turbine generators);
• heat generating equipment used primarily for the purpose of producing heat energy to operate the electrical generating equipment (e.g., steam boilers used to produce steam to operate steam turbine generators); and
• carbon capture equipment, including equipment that prepares or compresses captured carbon for transportation.

Eligible property would not include buildings or other structures, heat rejection equipment (e.g., cooling towers), electrical transmission and distribution equipment, fuel handling equipment, or equipment used for carbon dioxide transportation, storage, or use.

Emissions intensity measures the average quantity of carbon dioxide emissions associated with each unit of energy output (i.e., electricity and useful heat) by dividing total carbon dioxide released into the atmosphere by total energy produced over a fixed period of time. As noted above, for a system to be eligible, the maximum allowable emissions intensity would be 65 tonnes of carbon dioxide per gigawatt hour of energy produced. The formula to calculate a system's emissions intensity for the purposes of the Clean Electricity investment tax credit would be a modified version of that used in the Regulations Limiting Carbon Dioxide Emissions from Natural Gas-fired Generation of Electricity under the Canadian Environmental Protection Act . Modifications would include:

• emissions attributable to the combustion of biomass, as defined under the Regulations Limiting Carbon Dioxide Emissions from Natural Gas-fired Generation of Electricity , would be included in the total emissions calculation; and
• emissions that are captured and stored in dedicated geological storage would be removed from the total emissions calculation. Emissions captured and used for enhanced oil recovery or other storage or use would not be removed.

Requirements for dedicated geological storage would be aligned with those proposed for the Carbon Capture, Utilization, and Storage investment tax credit currently before Parliament in Bill C-59. As a result, the geological formation for storage would need to be located in a jurisdiction with sufficient environmental laws and enforcement to ensure that carbon dioxide is permanently stored. Eligible jurisdictions for dedicated geological storage are currently proposed to include Alberta, British Columbia, and Saskatchewan.  

Natural Resources Canada would review project plans to determine equipment and system eligibility before a Clean Electricity investment tax credit claim could be made. Project plans would be required to reflect a front-end engineering design study and any other information required by the Minister of Energy and Natural Resources. Only eligible property in an integrated system with estimated emissions intensity not exceeding the maximum allowable limit would qualify.

Equipment eligibility would also need to be verified by Natural Resources Canada once the expenditures are incurred and before a claim is submitted to the Canada Revenue Agency.

Transmission of Electricity Between Provinces and Territories

Eligible interprovincial and territorial electrical transmission property would be property that is used to transmit or manage electrical energy that primarily originates in, or is destined for, another province or territory. This could include property located exclusively within a province or territory, if the property is used primarily for the purpose of interprovincial transmission. For example, transmission property installed in a province could be eligible if it became operational and began exporting electricity to another province after the completion of connected transmission property that crosses the border.

Eligible property would include:

• electrical transmission equipment (e.g., cables and switches);
• electrical transmission structures (e.g., towers and lattices); and
• related equipment used for managing traded electricity (e.g., transformers, electric power conditioning equipment, and control equipment).

Eligible property would not include buildings, electrical distribution equipment, or electrical transmission equipment rated for voltages less than 69 kilovolts.

Labour Requirements

In order to qualify for the 15-per-cent Clean Electricity investment tax credit, the proposed labour requirements currently before Parliament in Bill C-59 for prevailing wages and apprenticeships would need to be met. A 5-per-cent credit rate would be available if the labour requirements are not met.

Compliance and Recovery

Ongoing compliance with eligibility criteria.

Under the current rules for certain properties described in Class 43.1 or 43.2, all the conditions for inclusion in the Class must be satisfied on an annual basis. There is a limited exception in the  Income Tax Regulations  for property that is part of an eligible system that was previously operated in a qualifying manner. Such property is considered to be operated in the required manner during a period of deficiency, failure or shutdown of the system that is beyond the taxpayer's control if the taxpayer makes all reasonable efforts to rectify the problem within a reasonable time according to the circumstances.

As proposed in the 2023 Fall Economic Statement , similar rules would apply to the Clean Electricity investment tax credit with respect to systems that generate electricity, or both electricity and heat, from specified waste material. This would be extended to include systems that generate electricity, or both electricity and heat, from natural gas with carbon capture equipment.

Potential Repayment Obligations

The Clean Electricity investment tax credit would be subject to potential repayment obligations similar to the recapture rules proposed for the Clean Technology investment tax credit. In general, this means that over a ten-year period (or a 20-year period in the case of eligible natural gas energy systems) from the date of acquiring a particular eligible property, the tax credit could be repayable in proportion to the fair market value of the particular property when it has been converted to an ineligible use, exported from Canada, or disposed of.

Special Rules for Eligible Natural Gas Energy Systems

Systems that generate electricity, or both electricity and heat, from natural gas with carbon capture systems would be subject to a one-time verification of emissions intensity, based on a five-year compliance period.

Over the course of the five-year period, there would be a requirement to report on the emissions intensity of the energy that is produced annually by the system. At the end of the period, compliance would be assessed based on the weighted-average emissions intensity over the entire compliance period. The contribution of annual emissions intensity to the final emissions intensity would be weighted by the electricity and useful heat produced in each year.

Third-party emissions intensity verification reports would need to be submitted to Natural Resources Canada. The reports would have to be prepared by a Canadian engineering firm with an engineering certificate of authorization, appropriate insurance coverage, and expertise in auditing continuous emissions monitoring systems.

An average emissions intensity more than 5 per cent above the limit of 65 tonnes of carbon dioxide per gigawatt hour of energy produced would lead to a full recovery of the Clean Electricity investment tax credit.

After the five-year compliance period ends, there would be a requirement to continue producing emissions intensity reports annually for an additional 15 years. Over this period, an annual emissions intensity above the limit would be considered an ineligible use of the system, in accordance with the general repayment rules for this tax credit (described above under the heading Potential Repayment Obligations).

Interactions with Other Federal Tax Credits

Eligible corporations would be able to claim only one of the Clean Electricity investment tax credit, the Clean Technology investment tax credit, the Carbon Capture, Utilization, and Storage investment tax credit, the Clean Hydrogen investment tax credit, the Clean Technology Manufacturing investment tax credit and the Electric Vehicle Supply Chain investment tax credit, if a particular expenditure is eligible for more than one of these tax credits. However, multiple tax credits could be available for the same project, to the extent that the project includes expenditures eligible for different tax credits. For systems that generate electricity, or both electricity and heat, from natural gas with carbon capture, a project could not claim the Clean Electricity investment tax credit on the energy generation equipment and the Carbon Capture, Utilization, and Storage investment tax credit on the carbon capture equipment.

Eligible corporations would be able to fully benefit from both the Clean Electricity investment tax credit and the Atlantic investment tax credit with respect to the same expenditure, if the expenditure is eligible for both.

Proposed Application to Provincial and Territorial Crown Corporations

The Clean Electricity investment tax credit would be available to provincial and territorial Crown corporations only for investments made in eligible property situated in designated jurisdictions.

The federal Minister of Finance would designate a province or a territory, provided that the Minister was satisfied that the provincial or territorial government has:

• Work towards a net-zero electricity grid by 2035; and
• Provincial and territorial Crown corporations passing through the value of the Clean Electricity investment tax credit to electricity ratepayers in their province or territory to reduce ratepayers' bills.
• Directed provincial and territorial Crown corporations claiming the tax credit to publicly report annually on how the tax credit has improved ratepayers' bills.

Should a provincial or territorial Crown corporation claiming the tax credit not report annually on how the tax credit has improved ratepayers' bills, a penalty would be charged to that Crown corporation.

A provincial or territorial government would need to demonstrate that it has satisfied all of the above conditions, in order for provincial and territorial Crown corporations investing in that jurisdiction to gain access to the Clean Electricity investment tax credit. The federal Minister of Finance would then determine whether the conditions have been satisfied and, if so, would designate the province or territory.

The Department of Finance will consult with provinces and territories on the details of these conditions.

The Clean Electricity investment tax credit would apply to eligible property that is:

• acquired and becomes available for use on or after Budget Day and before 2035, provided it has not been used for any purpose before its acquisition; and
• not part of a project that began construction before March 28, 2023. For this purpose, construction would not include obtaining permits or regulatory approval, conducting environmental assessments, community consultations or impact assessment studies, or similar activities.

Similar rules would apply for eligible property acquired by provincial and territorial Crown corporations, with the following modifications:

• If a province or territorial government has satisfied all the conditions by March 31, 2025 and subsequently been designated by the Minister of Finance, then provincial and territorial Crown corporations investing in that jurisdiction would be able to access the Clean Electricity investment tax credit for property that is acquired and becomes available for use on or after Budget Day for projects that did not begin construction before March 28, 2023.
• If a provincial or territorial government has not satisfied all the conditions by March 31, 2025, then provincial and territorial Crown corporations investing in that jurisdiction would not be able to access the Clean Electricity investment tax credit until the province or territory is designated. The Clean Electricity investment tax credit would apply to property that is acquired and becomes available for use from the date when the province or territory is designated by the Minister of Finance, for projects that did not begin construction before March 28, 2023.

This measure is expected to have a positive environmental impact by encouraging investment in projects that would generally be expected to help reduce emissions of greenhouse gases and air pollutants, in support of Canada's targets set out in the Federal Sustainable Development Strategy. The measure would be expected to help Canada reach its goal of reducing greenhouse gas emissions by 40 to 45 per cent below 2005 levels by 2030 and achieving net-zero greenhouse gas emissions by 2050. It would also be expected to help Canada achieve its target of generating 90 per cent of electricity from renewable and non-emitting sources by 2030 and 100 per cent in the long term.

Positive environmental impacts could be partly offset to the extent that certain supported technologies release greenhouse gases as a result of fuel combustion, as well as particulate matter and other air pollutants that impact the environment and human health. In addition, upstream activities related to natural gas energy systems (e.g., natural gas extraction) can have negative environmental impacts, such as increased greenhouse gas emissions. However, the emissions intensity requirement of the investment tax credit ensures that only natural gas energy systems using carbon capture technology of the highest performance will be incentivized, ensuring that emissions are maximally reduced. Additionally, the combustion of waste biomass is generally viewed as carbon neutral on a lifecycle basis, and potentially carbon-negative when combined with carbon capture, utilization, and storage.

Budget 2023 proposed the Clean Technology Manufacturing investment tax credit, which would provide a refundable tax credit equal to 30 per cent of the cost of investments in eligible property used all or substantially all for eligible activities. Draft legislative proposals to implement the tax credit were released in December 2023.

As specified in the draft legislative proposals, eligible activities for the tax credit would include qualifying mineral activities producing all or substantially all qualifying materials (i.e., copper, nickel, cobalt, lithium, graphite, and rare earth elements). Qualifying mineral activities would consist of extraction; certain processing activities at mine or well sites, tailing ponds, mills, smelters, or refineries; certain recycling activities; and certain graphite activities.

Recognizing that the production of qualifying materials may occur at polymetallic projects (i.e., projects engaged in the production of multiple metals), Budget 2024 proposes adjustments to the Clean Technology Manufacturing investment tax credit to provide greater support and clarity to businesses engaged in these activities.

Use of Values

Budget 2024 proposes to clarify that the value of qualifying materials would be used as the appropriate output metric when assessing the extent to which property is used or is expected to be used for qualifying mineral activities producing qualifying materials.

"Primarily" Test for Property at Mine or Well Sites

Budget 2024 proposes to modify eligible expenditures to include investments in eligible property used in qualifying mineral activities that are expected to produce primarily qualifying materials at mine or well sites, including tailing ponds and mills located at these sites. The "primarily" test would generally mean that eligible property must be used or be expected to be used for activities in which 50 per cent or more of the financial value of the output comes from qualifying materials.

To support this expectation and a claim for the tax credit, businesses would be required to submit an attestation from an arm's-length qualified engineer or geoscientist to the Canada Revenue Agency for each relevant mine or well site.

Recapture and Safe Harbour Rule

As specified in the draft legislative proposals, where a property benefits from the tax credit and, within a ten-year period following its acquisition, is converted to a use in a non-qualifying activity (e.g., is no longer sufficiently used in qualifying mineral activities producing qualifying materials), the tax credit could be subject to recapture. For example, this could apply where the value of the materials extracted from a mine site is not primarily from qualifying materials.

To mitigate against the effects of mineral price volatility on the potential recapture of the tax credit, Budget 2024 also proposes to provide a safe harbour rule applicable to the recapture rule. Under the safe harbour rule, if the calculation of the expected production from the eligible property when claiming the tax credit is done using specified five-year historical average mineral prices, then the same specified mineral prices would be used to calculate the ratio of qualifying materials produced from the property over the ten-year recapture period. Details in respect to the design of the safe harbour rule will be provided at a later date.

The safe harbour rule would apply in respect of all qualifying mineral activities.

These changes would apply for property that is acquired and becomes available for use on or after January 1, 2024 (i.e., the same application date as the other aspects of the Clean Technology Manufacturing investment tax credit).

Increased investment in extraction and processing related to key critical minerals used in clean technologies can lead to lower prices of these minerals and technologies, which would encourage greater adoption of clean technologies in Canada, contributing to reductions in emissions of greenhouse gases and air particulates. This would help Canada meet its 2030 target of reducing total greenhouse gas emissions by 40 per cent to 45 per cent relative to 2005 levels.

However, increased extraction and mineral processing activities in Canada could negatively impact local habitats through increased soil erosion and mine runoff, increase emissions of greenhouse gases and air particulates, and increase production of industrial waste. This could offset some of the positive environmental impacts of the proposal. Also, environmental benefits in Canada could be reduced to the extent that key critical minerals and their associated technologies are exported outside of Canada.

The capital cost allowance (CCA) system determines the deductions that a business may claim each year for income tax purposes in respect of the capital cost of its depreciable property. Depreciable property is generally divided into CCA classes with each having its own rate in Schedule II to the Income Tax Regulations .

Purpose-Built Rental Housing

Currently, purpose-built rental buildings are eligible for a CCA rate of four per cent under Class 1.

Budget 2024 proposes to provide an accelerated CCA of ten per cent for new eligible purpose-built rental projects that begin construction on or after Budget Day and before January 1, 2031, and are available for use before January 1, 2036.

Consistent with eligibility under the temporary enhancement to the Goods and Services Tax (GST) New Residential Rental Property Rebate, eligible property would be new purpose-built rental housing that is a residential complex:

• with at least four private apartment units (i.e., a unit with a private kitchen, bathroom, and living areas), or 10 private rooms or suites; and
• in which at least 90 per cent of residential units are held for long-term rental.

Projects that convert existing non-residential real estate, such as an office building, into a residential complex would be eligible if the conditions above are met. The accelerated CCA would not apply to renovations of existing residential complexes. However, the cost of a new addition to an existing structure would be eligible, provided that addition meets the conditions above.

Interaction with the Accelerated Investment Incentive

Investments eligible for this measure would continue to benefit from the Accelerated Investment Incentive, which currently suspends the half-year rule, providing a CCA deduction at the full rate for eligible property put in use before 2028.

After 2027, the half-year rule would apply, which limits the CCA allowance in the year an asset is acquired to one-half of the full CCA deduction.

Productivity-Enhancing Assets

Currently, assets included in Class 44 (patents or the rights to use patented information for a limited or unlimited period), Class 46 (data network infrastructure equipment and related systems software), and Class 50 (general-purpose electronic data-processing equipment and systems software) are prescribed CCA rates of 25 per cent, 30 per cent, and 55 per cent, respectively.

Budget 2024 proposes to provide immediate expensing for new additions of property in respect of these three classes, if the property is acquired on or after Budget Day and becomes available for use before January 1, 2027. The enhanced allowance would provide a 100-per-cent first-year deduction and would be available only for the year in which the property becomes available for use.

Property that becomes available for use after 2026 and before 2028 would continue to benefit from the Accelerated Investment Incentive.

Restrictions

Property that has been used, or acquired for use, for any purpose before it is acquired by the taxpayer would be eligible for the accelerated CCA only if both of the following conditions are met:

• neither the taxpayer nor a non-arm's-length person previously owned the property; and
• the property has not been transferred to the taxpayer on a tax-deferred "rollover" basis.

Short taxation year

Under the short taxation-year rule, the amount of CCA that can be claimed in a taxation year must generally be prorated when the taxation year is less than 12 months. When this rule applies, the accelerated CCA would apply in respect of an eligible property on the same prorated basis and would not be available in the following taxation year in respect of the property.

Currently, the federal backstop pollution pricing fuel charge applies in the provinces of Alberta, Saskatchewan, Manitoba, Ontario, New Brunswick, Nova Scotia, Prince Edward Island, and Newfoundland and Labrador. In each of these provinces, the federal government returns more than 90 per cent of direct proceeds from the fuel charge to individuals through the Canada Carbon Rebate. Proceeds relating specifically to the use of natural gas and propane by farmers are returned to farmers via a refundable tax credit. The government has committed to return the remainder of fuel charge proceeds to Indigenous governments and small and medium-sized businesses. All direct proceeds collected are returned in their province of origin.

In respect of the government's commitment to small and medium-sized businesses, Budget 2024 proposes to return a portion of fuel charge proceeds from a province via the new Canada Carbon Rebate for Small Businesses, an automatic, refundable tax credit directly for eligible businesses, sized in proportion to the number of persons they employ in the province.

Eligible Businesses

With respect to the 2019-20 to 2023-24 fuel charge years, the tax credit would be available to a Canadian-controlled private corporation that files a tax return for its 2023 taxation year by July 15, 2024. Additionally, to be eligible for a credit in respect of an applicable fuel charge year, the corporation would need to have had no more than 499 employees throughout Canada in the calendar year in which the fuel charge year begins.

For instance, eligibility for receiving a payment in respect of the 2022-23 fuel charge year would be based on the number of persons employed by the eligible corporation for the 2022 calendar year.

Automatic Payments

Corporations would not have to apply for this tax credit. The Canada Revenue Agency would automatically determine the tax credit amount for an eligible corporation and pay the amount to the eligible corporation through the new Canada Carbon Rebate for Small Businesses.

Credit Determination

The tax credit amount in respect of an eligible corporation for an applicable fuel charge year would be determined for each applicable province in which the eligible corporation had employees in the calendar year in which the fuel charge year begins. The tax credit amount would be equal to the number of persons employed by the eligible corporation in the province in that calendar year multiplied by a payment rate specified by the Minister of Finance for the province for the corresponding fuel charge year.

The Minister of Finance will specify payment rates for the 2019-20 to 2023-24 fuel charge years once sufficient information is available from the 2023 taxation year.

The tax credit would return proceeds for future fuel charge years, including 2024-25, in a similar manner. That is, a payment rate would be specified for each applicable province for a particular fuel charge year, and a payment made to an eligible corporation that has filed a tax return for a taxation year ending in the calendar year in which the fuel charge year begins.

In response to the recommendations under Action 4 of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, Budget 2021 announced an earnings stripping measure that limits the amount of net interest and financing expenses that may be deducted by certain taxpayers in computing taxable income. Legislative proposals to implement this measure (the excessive interest and financing expenses limitation (EIFEL) rules) are currently before Parliament in Bill C-59.

The EIFEL rules provide an exemption for interest and financing expenses incurred in respect of arm's length financing for certain public-private partnership infrastructure projects.

Budget 2024 proposes expanding this exemption to also include an elective exemption for certain interest and financing expenses incurred before January 1, 2036, in respect of arm's length financing used to build or acquire eligible purpose-built rental housing in Canada. 

Consistent with eligibility under the temporary enhancement to the Goods and Services Tax (GST) New Residential Rental Property Rebate and the proposed Accelerated Capital Cost Allowance for Purpose-Built Rental Housing included in Budget 2024, eligible purpose-built rental housing would be a residential complex:

This change would apply to taxation years that begin on or after October 1, 2023 (i.e., consistent with broader EIFEL amendments).

Limits to existing information gathering powers provided to the Canada Revenue Agency (CRA) under the Income Tax Act impede the effectiveness of the CRA's compliance and enforcement actions. The 2018 Report of the Office of the Auditor General noted that the provision of information by some taxpayers lagged for months or even years, making it more difficult for the CRA to collect tax owing.

Budget 2024 proposes several amendments to the information gathering provisions in the Income Tax Act . These proposed amendments are intended to enhance the efficiency and effectiveness of tax audits and facilitate the collection of tax revenues on a timelier basis. Analogous amendments are also proposed to other federal tax statutes administered by the CRA. Budget 2024 also proposes certain technical amendments to ensure the rules meet their policy objectives.

Notice of Non-Compliance

Budget 2024 proposes to amend the Income Tax Act toallow the CRA to issue a new type of notice (referred to as a "notice of non-compliance") to a person that has not complied with a requirement or notice to provide assistance or information issued by the CRA. The issuance of a notice of non-compliance would be reviewable by the CRA on request of the person. After reconsideration, the notice of non-compliance would be vacated if the CRA determines that it was unreasonable to issue the notice of non-compliance or that the person had reasonably complied, at the time the notice of non-compliance was issued, with the initial requirement or notice. There would be a further statutory right of review by a judge of the Federal Court.

Where a notice of non-compliance related to a taxpayer has been issued to the taxpayer or a person that does not deal at arm's length with the taxpayer, the normal reassessment period for any taxation year of the taxpayer to which the notice of non-compliance relates would be extended by the period of time the notice of non-compliance is outstanding.

To further improve compliance with information requests, Budget 2024 proposes to impose a penalty on a person that has been issued a notice of non-compliance of $50 for each day that the notice is outstanding, to a maximum of $25,000. This penalty would not apply if a notice of non-compliance is ultimately vacated by the CRA or a court.

Questioning Under Oath

Budget 2024 proposes to amend the Income Tax Act to allow the CRA to include in a requirement or notice that any required information (oral or written) or documents be provided under oath or affirmation.

Compliance Orders

Currently, the CRA can obtain a compliance order from a court that directs a non-compliant taxpayer to comply with the CRA's information requests. However, the use of compliance orders has generally not been effective in compelling compliance. This is because the primary consequence for not complying is a contempt order, which is time consuming to obtain and does not generally impose a material financial cost on the taxpayer.

Budget 2024 proposes to amend the Income Tax Act to impose a penalty when the CRA obtains a compliance order against a taxpayer. The penalty would be equal to 10 per cent of the aggregate tax payable by the taxpayer in respect of the taxation year or years to which the compliance order relates. The proposed penalty, which would apply when the CRA is successful in obtaining a compliance order, would create an incentive for taxpayers to comply with the original request for information or assistance. The penalty would only be applied if the tax owing in respect of one of the taxation years to which the compliance order relates exceeds $50,000.

Budget 2024 further proposes an amendment to allow the CRA to seek a compliance order when a person has failed to comply with a requirement to provide foreign-based information or documents.

Stopping the Reassessment Limitation Clock

Under existing rules, a taxpayer may seek judicial review of a requirement or notice issued to the taxpayer by the CRA. In these circumstances, the reassessment period is extended by the amount of time it takes to dispose of the judicial review. An analogous rule applies in respect of a compliance order. These rules are intended to ensure that the CRA has the time to properly review any information obtained before expiry of the statutory reassessment period fixed by the Income Tax Act . These "stop the clock" rules currently do not apply to all situations where a taxpayer does not comply with a requirement or notice issued by the CRA.

Budget 2024 proposes to amend the stop the clock rules to provide that they apply when a taxpayer seeks judicial review of any requirement or notice issued to the taxpayer by the CRA in relation to the audit and enforcement process or during any period that a notice of non-compliance is outstanding. Analogous rules would apply where a requirement or notice has been issued to a person that does not deal at arm's length with the taxpayer.

Other Tax Statutes Administered by the CRA

Budget 2024 proposes that other tax statutes administered by the CRA, which have provisions similar to the Income Tax Act , also be amended, as needed, to address the issues discussed above. Those statutes include the Excise Tax Act (e.g., GST/HST, fuel excise tax), Air Travellers Security Charge Act , Excise Act, 2001 (alcohol, tobacco, cannabis, and vaping duties), the Underused Housing Tax Act , and the Select Luxury Items Tax Act .

These amendments would come into force on royal assent of the enacting legislation.

The Income Tax Act includes an anti-avoidance rule that is intended to prevent taxpayers from avoiding paying their tax liabilities by transferring their assets to non-arm's length persons. The effect of this tax debt avoidance rule is to make the transferee jointly and severally, or solidarily, liable with the transferor for the transferor's tax debts, to the extent that the value of the property transferred exceeds the amount of consideration given by the transferee for the property.

The Income Tax Act contains a number of rules that address various planning techniques employed by taxpayers in an attempt to circumvent the tax debt avoidance rule, as well as a penalty for those who engage in, participate in, assent to, or acquiesce in planning activity that they know, or would reasonably be expected to know, is tax debt avoidance planning.

Some taxpayers continue to engage in planning that is intended to circumvent the tax debt avoidance rule, often with the assistance of a planner who receives a significant fee that is effectively funded by a portion of the avoided tax debt.

Although this planning can be challenged by the government based on existing rules in the Income Tax Act , these challenges can be both time-consuming and costly. As a result, the government is proposing a specific legislative measure.

Budget 2024 proposes to introduce a supplementary rule to strengthen the tax debt anti-avoidance rule. This rule would apply in the following circumstances:

• there has been a transfer of property from a tax debtor to another person;
• as part of the same transaction or series of transactions, there has been a separate transfer of property from a person other than the tax debtor to a transferee that does not deal at arm's length with the tax debtor; and
• one of the purposes of the transaction or series is to avoid joint and several, or solidary, liability.

Where these conditions are met, the property transferred by the tax debtor would be deemed to have been transferred to the transferee for the purposes of the tax debt avoidance rule. This would ensure that the tax debt avoidance rule applies in situations where property has been transferred from a tax debtor to a person and, as part of the same transaction or series, property has been received by a non-arm's length person. 

The Income Tax Act contains a penalty for those who engage in, participate in, assent to, or acquiesce in planning activity that they know, or would reasonably be expected to know, is tax debt avoidance planning. The penalty is equal to the lesser of:

• 50 per cent of the tax that is attempted to be avoided; and
• $100,000 plus any amount the person, or a related person, is entitled to receive or obtain in respect of the planning activity.

Budget 2024 proposes to extend this penalty to tax debt avoidance planning that is subject to the proposed supplementary rule.

Expanded Joint and Several, or Solidary, Liability

As noted above, in many cases tax debt avoidance planning is facilitated by a planner who receives a significant fee that is effectively funded by a portion of the avoided tax debt. The courts have held that a taxpayer who engages in tax debt avoidance planning is normally not jointly and severally, or solidarily, liable for the portion of the tax debt that has effectively been retained by the planner as a fee. This remains the case even where the amount retained by the planner is moved offshore and out of the reach of the Canada Revenue Agency.

To further enhance the effectiveness of the tax debt anti-avoidance rule, Budget 2024 proposes that taxpayers who participate in tax debt avoidance planning be jointly and severally, or solidarily, liable for the full amount of the avoided tax debt, including any portion that has effectively been retained by the planner.

Similar Statutes

Similar amendments would be made to comparable provisions in other federal statutes (e.g., the Excise Tax Act , the Excise Act, 2001 , the Select Luxury Items Tax Act , and the Underused Housing Tax Act ).

These measures would apply to transactions or series of transactions that occur on or after Budget Day.

The Income Tax Act includes a general provision that provides that a person who fails to file or make a return or comply with certain specified rules is guilty of an offence, and liable to penalties up to $25,000 and imprisonment up to a year. The mandatory disclosure rules in the Income Tax Act also include specific penalties that apply in these circumstances, making the application of this general penalty provision unnecessary.

Budget 2024 announces the government's intention to remove from the scope of this general penalty provision the failure to file an information return in respect of a reportable or notifiable transaction under the mandatory disclosure rules.

This amendment would be deemed to have come into force on June 22, 2023.

A mutual fund is a type of investment vehicle that allows investors to pool their money and invest in a portfolio of investments without purchasing the investments directly. A mutual fund corporation is a mutual fund organized as a corporation that meets certain conditions set out in the Income Tax Act.

The Income Tax Act includes special rules for mutual fund corporations that facilitate conduit treatment for investors (shareholders). For example, these rules generally allow capital gains realized by a mutual fund corporation to be treated as capital gains realized by its investors. In addition, a mutual fund corporation is not subject to mark-to-market taxation and can elect capital gains treatment on the disposition of Canadian securities.

To qualify as a mutual fund corporation under the Income Tax Act , a corporation must satisfy several conditions, including that the corporation is a "public corporation", which may be satisfied where a class of shares of the corporation is listed on a designated stock exchange in Canada. These conditions are premised on the idea of a mutual fund corporation being widely held. However, a corporation controlled by a corporate group may qualify as a mutual fund corporation even though it is not widely held.

A corporation can qualify as a mutual fund corporation under the Income Tax Act if a class of its shares is listed on a designated stock exchange in Canada, even if all other shares of the corporation are held by a corporate group and those shares represent all or substantially all of the fair market value of the issued shares of the corporation. This could allow a corporate group to use a mutual fund corporation to benefit from the special rules available to these corporations in an unintended manner .

Although using a mutual fund corporation to defer or avoid income taxes by a corporate group can be challenged by the government based on existing rules in the Income Tax Act , these challenges can be both time-consuming and costly.

Budget 2024 proposes amendments to the Income Tax Act to preclude a corporation from qualifying as a mutual fund corporation where it is controlled by or for the benefit of a corporate group (including a corporate group that consists of any combination of corporations, individuals, trusts, and partnerships that do not deal with each other at arm's length). Exceptions would be provided to ensure that the measure does not adversely affect mutual fund corporations that are widely held pooled investment vehicles.

This measure would apply to taxation years that begin after 2024.

The  Income Tax Act  allows a corporation to deduct the amount of any dividends received on a share of a corporation resident in Canada, subject to certain limitations.

One of these limitations is an anti-avoidance rule that denies the dividend received deduction in respect of synthetic equity arrangements. Synthetic equity arrangements include agreements that provide all or substantially all of the risk of loss and opportunity for gain or profit (the "economic exposure") in respect of a share to another person.

Where a taxpayer enters into a synthetic equity arrangement in respect of a share, the taxpayer is generally obligated to compensate the other person for the amount of any dividends paid on the share. This compensation payment may result in a tax deduction for the taxpayer in addition to the dividend received deduction. Unless the anti-avoidance rule applies to deny the dividend received deduction, a tax loss would generally arise as a result of the two deductions.

The anti-avoidance rule incorporates certain exceptions, including where the taxpayer establishes that no tax-indifferent investor has all or substantially all of the economic exposure in respect of the share. An associated exception is also available for synthetic equity arrangements traded on a derivatives exchange. 

Budget 2024 proposes to remove the tax-indifferent investor exception (including the exchange traded exception) to the anti-avoidance rule. This measure would simplify the anti-avoidance rule and prevent taxpayers from claiming the dividend received deduction for dividends received on a share in respect of which there is a synthetic equity arrangement.

This measure would apply to dividends received on or after January 1, 2025.

Under the Income Tax Act , losses and other tax attributes that arise from expenditures for which a taxpayer did not ultimately bear the cost are generally not recognized. The Income Tax Act contains a set of debt forgiveness rules that apply where a commercial debt is settled for less than its principal amount. These rules generally reduce tax attributes by the amount of debt that is forgiven and, where tax attributes have been fully reduced, the rules cause an income inclusion equal to half of the remaining forgiven amount. The Act also contains a rule that entitles an insolvent corporation to a corresponding deduction to offset all or part of an income inclusion from the debt forgiveness rules.

Bankrupt taxpayers are generally excluded from these debt forgiveness rules. Instead, a separate loss restriction rule applies to extinguish the losses of bankrupt corporations that have received an absolute order of discharge.   

Some taxpayers have sought to manipulate the bankrupt status of an insolvent corporation, with a view to benefiting from the exception in the debt forgiveness rules while also avoiding the loss restriction rule applicable to bankrupt corporations. This planning seeks to preserve the losses and other tax attributes of the insolvent corporation (which would otherwise be eliminated upon the forgiveness of its debts) for their acquisition and use in avoiding corporate income tax by a profitable corporation.

Although the manipulation of bankrupt status can be challenged by the government based on existing rules in the Income Tax Act , these challenges can be both time-consuming and costly. As a result, the government is proposing a specific legislative measure.

Budget 2024 proposes to repeal the exception to the debt forgiveness rules for bankrupt corporations and the loss restriction rule applicable to bankrupt corporations. This change would subject bankrupt corporations to the general rules that apply to other corporations whose commercial debts are forgiven. The bankruptcy exception to the debt forgiveness rules would remain in place for individuals. While bankrupt corporations would be subject to the reduction of their loss carryforward balances and other tax attributes upon debt forgiveness, as insolvent corporations they could qualify for relief from the debt forgiveness income inclusion rule provided under the existing deduction for insolvent corporations.

These proposals would apply to bankruptcy proceedings that are commenced on or after Budget Day.

International Tax Measures

Exchange of tax information between national revenue agencies is an important tool for combating offshore tax evasion. The Common Reporting Standard (CRS) is the global standard developed and endorsed by the Organization for Economic Cooperation and Development (OECD) for the automatic exchange of financial information for tax purposes. Under Canada's implementation of the CRS in the Income Tax Act , Canadian financial institutions report to the Canada Revenue Agency information on financial accounts held in Canada by non-residents. The Canada Revenue Agency shares this information with foreign tax authorities. In exchange, Canada receives information on financial accounts held by Canadian residents outside of Canada.

Crypto-Asset Reporting Framework

Since the implementation of the CRS, financial markets have continued to evolve. One major development is the emergence of crypto-assets (including stablecoins, derivatives issued in the form of a crypto-asset, and certain non-fungible tokens), which can be transferred or held without interacting with traditional financial intermediaries and do not need to be reported under the CRS. To ensure appropriate reporting, the OECD has developed a new framework (referred to as the Crypto-Asset Reporting Framework, or CARF) that provides for the automatic exchange of tax information in relation to transactions in crypto-assets.

Budget 2024 proposes to implement the CARF in Canada. The measure would impose a new annual reporting requirement in the Income Tax Act on entities and individuals (referred to as crypto-asset service providers) that are resident in Canada, or that carry on business in Canada, and that provide business services effectuating exchange transactions in crypto-assets. This would include crypto exchanges, crypto-asset brokers and dealers, and operators of crypto-asset automated teller machines.

Crypto-asset service providers would be required to report to the Canada Revenue Agency, in respect of each customer and in respect of each crypto-asset, the annual value of:

• exchanges between the crypto-asset and fiat currencies;
• exchanges for other crypto-assets; and
• transfers of the crypto-asset, including the requirement to report information in respect of a customer of a merchant where the crypto-asset service provider processes payments on behalf of the merchant and the customer has transferred crypto-assets to the merchant in exchange for goods or services with a value exceeding US$50,000.

Reportable crypto-assets would exclude central bank digital currencies and specified electronic money products (e.g., digital representations of fiat currencies), which would be reportable under the amendments to the CRS described below.

In addition to information on crypto-asset transactions, crypto-asset service providers would be required to obtain and report information on each of their customers, including name, address, date of birth, jurisdiction(s) of residence, and taxpayer identification numbers for each jurisdiction of residence. If a customer is a corporation or other legal entity, the same information would need to be collected and reported in respect of the natural persons who exercise control over the entity. Reporting would be required with respect to both Canadian resident and non-resident customers.

Common Reporting Standard

Budget 2024 also proposes to implement amendments to the CRS that have been endorsed by the OECD in connection with the CARF. The changes would broaden the scope of the CRS to include specified electronic money products and central bank digital currencies which are not covered by the CARF. The amendments would also ensure effective coordination between the CRS and the CARF and limit instances of duplicative reporting between the two frameworks. Other changes would require that additional information be reported in respect of financial accounts and account holders and would strengthen the due diligence procedures financial institutions are required to follow.

In response to recommendations of the Global Forum on Transparency and Exchange of Information for Tax Purposes, Budget 2024 proposes two other changes to the CRS.

• First, the CRS would be amended to remove Labour-Sponsored Venture Capital Corporations (LSVCCs) from the list of non-reporting financial institutions and treat a non-registered account held in an LSVCC as an excluded account provided that annual contributions to the account do not exceed US$50,000. This would generally extend the same treatment to non-registered accounts currently available to registered accounts, e.g., Registered Retirement Savings Plans, which already qualify as excluded accounts. Due diligence and reporting requirements do not apply in respect of excluded accounts.
• Second, the anti-avoidance provision of the CRS would be amended to clarify that it applies when an individual or any entity enters into an arrangement or engages in a practice, if it can reasonably be considered that the primary purpose is to avoid an obligation of any person under the CRS.

These measures would apply to the 2026 and subsequent calendar years. This would allow the first reporting and exchange of information under the CARF and amended CRS to take place in 2027 with respect to the 2026 calendar year.

Existing income tax rules require a person who pays a non-resident for services provided in Canada to withhold 15 per cent of the payment and remit it to the Canada Revenue Agency (CRA). This acts as a pre-payment of any Canadian tax that the non-resident may ultimately owe. Canada generally taxes non-residents on their income from carrying on business in Canada. However, many non-resident service providers do not ultimately owe Canadian tax either because they do not have a permanent establishment in Canada under an applicable tax treaty, or because the service is international shipping or operating an aircraft in international traffic, both of which are generally exempt from Canadian tax.

Non-resident service providers with no Canadian tax liability may apply to the CRA for an advance waiver of the withholding requirement for a specific planned transaction. Alternatively, they may apply for a refund of the withheld amounts. However, many non-resident service providers instead pass the cost of the withholding requirement on to the payors. This increases costs for Canadians.

Budget 2024 proposes to provide the CRA with the legislative authority to waive the withholding requirement, over a specified period, for payments to a non-resident service provider if either of the following conditions are met:

• the non-resident would not be subject to Canadian income tax in respect of the payments because of a tax treaty between its country of residence and Canada; or
• the income from providing the services is exempt income from international shipping or from operating an aircraft in international traffic.

This proposal would allow the CRA to waive the withholding requirement on multiple transactions with a single waiver, subject to any conditions and information requirements necessary to reduce compliance risks.

This measure would come into force on royal assent of the enacting legislation.

Sales and Excise Tax Measures

On September 14, 2023, the government announced that it would temporarily remove the Goods and Services Tax (GST) from new purpose-built rental housing projects, such as apartment buildings, student housing, and senior residences built specifically for long-term rental accommodation.

The removal of the GST is being implemented through an Enhanced (100-per-cent) GST Rental Rebate for new qualifying purpose-built rental housing projects.

Qualifying purpose-built rental housing units include those that are part of a residential complex

• that contains at least four private apartment units or at least 10 private rooms or suites; and
• in which all or substantially all of the residential units meet the conditions for the existing GST Rental Rebate.

The Enhanced GST Rental Rebate applies to projects that begin construction after September 13, 2023 and before 2031, and that complete construction before 2036.

Universities, Public Colleges, and School Authorities

Under the existing GST/Harmonized Sales Tax (HST) rules in the Excise Tax Act , universities, public colleges, and school authorities are not eligible for a GST Rental Rebate in respect of new student housing they provide. This is due to the often temporary nature of student residences and the special GST/HST rules that apply to these entities.

Rental Rebate Conditions

One of the main eligibility conditions for a GST Rental Rebate is that the unit is for long-term rental. In this regard, the Excise Tax Act generally requires that the unit's first use be as the primary place of residence for an individual under a lease for a period of at least 12 months. However, many universities, public colleges, and school authorities would likely not meet this condition in respect of traditional student residences due to the more temporary nature of the housing.

Special GST Rules

When universities, public colleges, and school authorities build a new residence for their students, they are not subject to the normal GST/HST rules for builders, which require tax to be paid on the final value of a newly constructed residential complex. Instead, they are subject to a special set of relieving GST/HST rules under which they only incur GST/HST on their construction inputs. However, because of this, there is no final tax amount, which is the amount on which the GST Rental Rebates are based.

Proposed Modifications

To ensure that universities, public colleges, and school authorities can claim the Enhanced (100-per-cent) GST Rental Rebate, Budget 2024 proposes to modify the Excise Tax Act to allow them to apply the normal GST/HST rules that apply to other builders (i.e., paying GST/HST on the final value of the building) in respect of new student housing projects.

Additionally, Budget 2024 proposes to amend the Excise Tax Act and its regulations to relax the rebate conditions for new student housing provided by universities, public colleges, and school authorities that operate on a not-for-profit basis. These are generally educational institutions that would currently qualify for the Public Service Body rebates under the GST/HST.

The relaxed rebate conditions would allow these entities to claim the 100-per-cent rebate in respect of any new student residence that they acquire or construct provided it is primarily for the purpose of providing a place of residence for their students. That is, it would no longer be necessary that the first use of a unit in the student housing project be as a primary place of residence of an individual under a lease for a period of at least 12 months.

The relaxed rebate conditions would not be extended to universities, public colleges, and school authorities that operate on a for-profit basis.

The proposed measures would apply to student residences that begin construction after September 13, 2023 and before 2031, and that complete construction before 2036.

Budget 2024 proposes to amend the Excise Tax Act to repeal the temporary zero-rating of certain face masks or respirators and certain face shields under the GST/HST. The temporary relief announced in the 2020 Fall Economic Statement was proposed to be in effect until the use of face coverings was no longer broadly recommended by public health officials for the COVID-19 pandemic.

This measure would apply to supplies made on or after May 1, 2024.

Excise Duty on Tobacco

Budget 2024 announces the Government's intention to increase the tobacco excise duty rate by $4 per carton of 200 cigarettes (i.e., for a total of $5.49 including the automatic inflationary adjustment of $1.49 per carton of 200 cigarettes that took effect on April 1, 2024), along with corresponding increases to the excise duty rates for other tobacco products outlined in Table 2.

Inventories of cigarettes held by certain manufacturers, importers, wholesalers and retailers at the beginning of the day after Budget Day would be subject to an inventory tax of $0.02 per cigarette (subject to certain exemptions) to account for the $4 increase. Taxpayers would have until June 30, 2024 to file a return and pay the cigarette inventory tax.

This measure would come into force on the day after Budget Day.

Importation Limit for Packaged Raw Leaf Tobacco for Personal Use

Currently under the Excise Act, 2001 , no one is allowed to possess or import unstamped tobacco products unless an exemption applies. One of the exemptions is that the products are imported for personal use in quantities not in excess of prescribed limits (e.g., five cartons of cigarettes). There is currently no limit on importation of packaged raw leaf tobacco for personal use.

Budget 2024 proposes to provide a new prescribed limit of up to 2500 grams of packaged raw leaf tobacco for importation for personal use. Consequential to the imposition of the new importation limit, Budget 2024 also proposes to amend the definition of "packaged" for raw leaf tobacco to ensure the proper enforcement of the new limit for importation, and to better reflect current business practices.

This measure would come into force on the first day of the month following royal assent to the enabling legislation.

Process for Prescribing Tobacco Products

Brands of tobacco products that are destined for the export market must be prescribed by regulation before the products can be exported without markings and the imposition of a special excise duty. Applications need to be made to the Canada Revenue Agency for eligibility assessments, and the Canada Revenue Agency would in turn recommend qualifying brands for prescription through the regulatory process.

To improve the administration of the current process, Budget 2024 proposes to replace the prescription through the regulatory process with an authorization for the Minister of National Revenue to specify the brands of tobacco products for export that are exempted from the special excise duty and marking requirement.

Requiring Information Returns from Tobacco Prescribed Persons

Persons that are prescribed by regulation (i.e., "prescribed persons") may be issued excise stamps for either tobacco products or vaping products, stamps they may then provide to overseas manufacturers of those products to allow the eventual importation of stamped products into Canada. Generally, prescribed persons do not manufacture tobacco or vaping products in Canada, and excise duties are paid once the products are imported into Canada.

Prescribed persons that are issued vaping excise stamps are currently required to file information returns each month, but the same requirement does not apply to prescribed persons that are issued tobacco excise stamps.

To improve controls and accountability for tobacco excise stamps, Budget 2024 proposes to require tobacco prescribed persons to file information returns for tobacco excise stamps.

Excise Duty on Vaping Products

Budget 2024 announces the Government's intention to increase the vaping product excise duty rate as outlined in Table 3.

This proposed increase would also apply to the additional duty imposed in respect of participating jurisdictions under the coordinated vaping product taxation framework. This measure would come into force on July 1, 2024; i.e., the same day as the effective date for the introduction of the coordinated vaping product taxation regime for Ontario, Quebec, the Northwest Territories, and Nunavut.

Sharing of Confidential Information

Currently, under the Excise Act, 2001 , the Canada Revenue Agency is allowed to share confidential information for the purposes of administration or enforcement of the Cannabis Act .

To enhance collaboration between the Canada Revenue Agency and Health Canada in their respective responsibilities with regard to tobacco and vaping products, Budget 2024 proposes to amend the Excise Act, 2001 to allow the Canada Revenue Agency to share confidential information for the purposes of the administration or enforcement of the Tobacco and Vaping Products Act .

This measure would come into force upon royal assent to the enabling legislation.

Other Tax Measures

The First Nations Goods and Services Tax Act provides a legislative framework for interested Indigenous governments to levy broad-based value-added taxes, referred to as the First Nations Goods and Services Tax (FNGST), that are fully harmonized with the federal Goods and Services Tax (GST) or federal component of Harmonized Sales Tax (HST), including applying at the same rate (five per cent).

Budget 2024 proposes to amend the First Nations Goods and Services Tax Act to provide additional flexibility to Indigenous governments seeking to exercise tax jurisdiction on their lands. Specifically, the amendments would enable Indigenous governments to enact a value-added sales tax, under their own laws, on fuel, alcohol, cannabis, tobacco, and vaping (FACT) products within their reserves or settlement lands. The FACT sales tax would be analogous to the FNGST, including applying at the same five per cent GST rate, but would be limited to fuel, alcohol, cannabis, tobacco, and vaping products.

Indigenous governments would have the choice to levy FACT sales taxes and would have the flexibility to choose which FACT product(s) to tax. These taxes would be implemented through negotiated tax administration agreements between the federal government and interested Indigenous governments. FACT sales taxes would apply to all persons buying the taxed FACT products sold on the lands of an opt-in Indigenous government. On products for which an Indigenous FACT sales tax applies, the federal GST, or federal component of HST, would not apply.

Among other administrative matters, tax administration agreements would include provisions for the appropriate sharing of tax room between Indigenous governments and Canada in circumstances where Indigenous government FACT revenues are generated primarily from persons who would otherwise pay the federal GST or federal component of HST.

The government intends to propose amendments to the First Nations Goods and Services Tax Act to enable FACT sales taxes and streamline administration of taxes under that Act. Additional engagement and negotiation of tax administration agreements would be required prior to implementation of value-added FACT taxes by interested Indigenous governments.

Budget 2024 confirms the government's intention to proceed with the following previously announced tax and related measures, as modified to take into account consultations, deliberations, and legislative developments, since their release.

• Legislative proposals released on March 9, 2024, to extend by two years the two per cent cap on the inflation adjustment on beer, spirit, and wine excise duties, and to cut by half for two years the excise duty rate on the first 15,000 hectolitres of beer brewed in Canada.
• The Clean Hydrogen investment tax credit;
• The Clean Technology Manufacturing investment tax credit;
• Concessional Loans;
• Short-Term Rentals;
• Vaping Excise Duties; and
• International Shipping.
• The Canadian journalism labour tax credit;
• Proposed expansion of eligibility for the Clean Technology and Clean Electricity investments tax credits to support generation of electricity and heat from waste biomass;
• The addition of psychotherapists and counselling therapists to the list of health care practitioners whose professional services rendered to individuals are exempt from the Goods and Services Tax/Harmonized Sales Tax (GST/HST);
• Proposals relating to the GST/HST joint venture election rules;
• The application of the enhanced (100-per-cent) GST Rental Rebate to qualifying co-operative housing corporations; and
• Proposals relating to the Underused Housing Tax.
• Regulatory proposals released on November 3, 2023, to temporarily pause the federal fuel charge on deliveries of heating oil.
• Legislative and regulatory amendments to implement the enhanced (100-per-cent) GST Rental Rebate for purpose-built rental housing announced on September 14, 2023.
• The Carbon Capture, Utilization, and Storage investment tax credit;
• The Clean Technology investment tax credit;
• Labour Requirements Related to Certain investment tax credits;
• Enhancing the Reduced Tax Rates for Zero-Emission Technology Manufacturers;
• Flow-Through Shares and the Critical Mineral Exploration Tax Credit – Lithium from Brines;
• Employee Ownership Trusts;
• Retirement Compensation Arrangements;
• Strengthening the Intergenerational Business Transfer Framework;
• The Income Tax and GST/HST Treatment of Credit Unions;
• The Alternative Minimum Tax for High-Income Individuals;
• A Tax on Repurchases of Equity;
• Modernizing the General Anti-Avoidance Rule;
• Global Minimum Tax (Pillar Two);
• Digital Services Tax;
• Technical amendments to GST/HST rules for financial institutions;
• Providing relief in relation to the GST/HST treatment of payment card clearing services;
• Enhancements to the vaping product taxation framework;
• Tax-exempt sales of motive fuels for export;
• Excessive Interest and Financing Expenses Limitations;
• Extending the quarterly duty remittance option to all licensed cannabis producers;
• Revised Luxury Tax draft regulations to provide greater clarity on the tax treatment of luxury items; and
• Technical tax amendments to the  Income Tax Act  and the  Income Tax Regulations .
• Legislative amendments to implement changes discussed in the transfer pricing consultation paper released on June 6, 2023.
• Tax measures announced in Budget 2023, including the Dividend Received Deduction by Financial Institutions.
• Substantive Canadian-Controlled Private Corporations;
• Technical amendments to the  Income Tax Act  and  Income Tax Regulations ; and
• Remaining legislative and regulatory proposals relating to the GST/HST, excise levies and other taxes and charges announced in the August 9, 2022 release.
• Legislative amendments to implement the Hybrid Mismatch Arrangements rules announced in Budget 2021.
• Legislative proposals released in Budget 2021 with respect to the Rebate of Excise Tax for Goods Purchased by Provinces.
• Regulatory proposals released in Budget 2021 related to information requirements to support input tax credit claims under the GST/HST.
• The income tax measure announced on December 20, 2019, to extend the maturation period of amateur athlete trusts maturing in 2019 by one year, from eight years to nine years.

Budget 2024 also reaffirms the government's commitment to move forward as required with other technical amendments to improve the certainty and integrity of the tax system.

Page details

• Preplanned tours
• Daytrips out of Moscow
• Themed tours
• Customized tours
• St. Petersburg

Moscow Metro

The Moscow Metro Tour is included in most guided tours’ itineraries. Opened in 1935, under Stalin’s regime, the metro was not only meant to solve transport problems, but also was hailed as “a people’s palace”. Every station you will see during your Moscow metro tour looks like a palace room. There are bright paintings, mosaics, stained glass, bronze statues… Our Moscow metro tour includes the most impressive stations best architects and designers worked at - Ploshchad Revolutsii, Mayakovskaya, Komsomolskaya, Kievskaya, Novoslobodskaya and some others.

What is the kremlin in russia?

The guide will not only help you navigate the metro, but will also provide you with fascinating background tales for the images you see and a history of each station.

And there some stories to be told during the Moscow metro tour! The deepest station - Park Pobedy - is 84 metres under the ground with the world longest escalator of 140 meters. Parts of the so-called Metro-2, a secret strategic system of underground tunnels, was used for its construction.

During the Second World War the metro itself became a strategic asset: it was turned into the city's biggest bomb-shelter and one of the stations even became a library. 217 children were born here in 1941-1942! The metro is the most effective means of transport in the capital.

There are almost 200 stations 196 at the moment and trains run every 90 seconds! The guide of your Moscow metro tour can explain to you how to buy tickets and find your way if you plan to get around by yourself.

2024 federal budget's key takeaways: Housing and carbon rebates, students and sin taxes

Budget sees nearly $53b in new spending over the next 5 years.

What's in the new federal budget?

Social sharing.

Finance Minister Chrystia Freeland today tabled a 400-page-plus budget her government is pitching as a balm for anxious millennials and Generation Z.

The budget proposes $52.9 billion in new spending over five years, including $8.5 billion in new spending for housing. To offset some of that new spending, Ottawa is pitching policy changes to bring in new revenue.

Here are some of the notable funding initiatives and legislative commitments in budget 2024.

Ottawa unloading unused offices to meet housing targets

One of the biggest pillars of the budget is its housing commitments. Before releasing the budget, the government laid out what it's calling Canada's Housing Plan — a pledge to "unlock" nearly 3.9 million homes by 2031.

The government says two million of those would be net new homes and it believes it can contribute to more than half of them. 

It plans to do that by:

• Converting underused federal offices into homes. The budget promises $1.1 billion over ten years to transform 50 per cent of the federal office portfolio into housing.
• Building homes on Canada Post properties. The government says the 1,700-plus Canada Post offices across the country can be used to build new homes while maintaining postal services. The federal government says it's assessing six Canada Post properties in Quebec, Alberta and British Columbia for development potential "as a start."
• Rethinking National Defence properties. The government is promising to look at redeveloping properties and buildings on National Defence lands for military and civilian use.
• Building apartments. Ottawa is pledging a $15 billion top-up to the Apartment Construction Loan Program, which says it will build 30,000 new homes across Canada.

Taxing vacant land?

As part of its push on housing, the federal government also says it's looking at vacant land that could be used to build homes.

It's not yet committing to new measures but the budget says the government will consider introducing a new tax on residentially zoned vacant land. 

• Freeland's new federal budget hikes taxes on the rich to cover billions in new spending
• Are you renting with no plans to buy? Here's what the federal budget has for you

The government said it plans to launch consultations on the measure later this year.

Help for students 

There's also something in the budget for students hunting for housing.

The government says it will update the formula used by the Canada Student Financial Assistance Program to calculate housing costs when determining financial need, to better reflect the cost of housing in the current climate.

The government estimates this could deliver more aid for rent to approximately 79,000 students each year, at an estimated cost of $154.6 million over five years.

• Updated Federal budget's funding boost for defence spread out over multiple years
• Liberals pledge $9B in new money for Indigenous communities in 2024 budget

The government is also promising to extend increased student grants and interest-free loans, at an estimated total cost of $1.1 billion this year.

Increase in taxes on capital gains

To help cover some of its multi-billion dollar commitments, the government is proposing a tax hike on capital gains — the profit individuals make when assets like stocks and second properties are sold.

The government is proposing an increase in the taxable portion of capital gains, up from the current 50 per cent to two thirds for annual capital gains over $250,000. 

New investment to lead 'housing revolution in Canada,' Freeland says

Freeland said the change would impact the wealthiest 0.1 per cent.

There's still some protection for small businesses. There's been a lifetime capital gains exemption which allows Canadians to exempt up to $1,016,836 in capital gains tax-free on the sale of small business shares and farming and fishing property. This June the tax-free limit will be increased to $1.25 million and will continue to be indexed to inflation thereafter, according to the budget.

The federal government estimates this could bring in more than $19 billion over five years, although some analysts are not convinced.

Disability benefit amounts to $200 per month 

Parliament last year passed the Canada Disability Benefit Act, which promised to send a direct benefit to low-income, working-age people with disabilities. 

Budget 2024 proposes funding of $6.1 billion over six years, beginning this fiscal year, and $1.4 billion per year ongoing, for a new Canada Disability Benefit.

Advocates had been hoping for something along the lines of $1,000 per month per person . They'll be disappointed.

According to the budget document, the maximum benefit will amount to $2,400 per year for low income individuals with disabilities between the ages of 18 and 64 — about $200 a month.

• Federal government plans to lease public lands for construction through new housing strategy
• Alberta premier says she's prepared to take Ottawa to court over housing deals

The government said it plans for the Canada Disability Benefit Act to come into force in June 2024 and for payments to start in July 2025.

Carbon rebate for small businesses coming 

The federal government has heard an earful from small business advocates who accuse it of reneging on a promise to return a portion of carbon pricing revenues to small businesses to mitigate the tax's economic costs.

• What's behind the carbon tax, and does it work?
• Federal government scales back carbon tax rebates for small businesses

The budget proposes to return fuel charge proceeds from 2019-20 through 2023-24 to an estimated 600,000 businesses with 499 or fewer employees through a new refundable tax credit.

The government said this would deliver $2.5 billion directly to Canada's small- and medium-sized businesses.

Darts and vape pods will cost more 

Pitching it as a measure to cut the number of people smoking and vaping, the Liberals are promising to raise revenues on tobacco and smoking products.

• Just Asking  wants to know:   What questions do you have about quitting smoking or vaping? Do you think sin taxes will encourage smoking cessation?  Fill out the details on  this form  and send us your questions ahead of our show on April 20.

Starting Wednesday, the total tobacco excise duty will be $5.49 per carton. The government estimates this could increase federal revenue by $1.36 billion over five years starting in 2024-25.

The budget also proposes to increase the vaping excise duty rates by 12 per cent effective July 1. That means an increase of 12 to 24 cents per pod, depending on where you live. 

• 'Stay the hell away from our kids': Health minister vows to restrict nicotine pouches — but how?

Ottawa hopes this increase in sin taxes will bring in $310 million over five years, starting in 2024-25.

More money for CBC 

Heritage Minister Pascale St-Onge has mused about redefining the role of the public broadcaster before the next federal election . But before that happens, CBC/Radio-Canada is getting a top-up this year. 

The budget promises $42 million more in 2024-25 for CBC/Radio-Canada for "news and entertainment programming." CBC/Radio-Canada received about $1.3 billion in total federal funding last year.

The government says it's doing this to ensure that Canadians across the country, including rural, remote, Indigenous and minority language communities, have access to independent journalism and entertainment.

Last year, the CBC announced a financial shortfall, cut 141 employees and eliminated 205 vacant positions. In a statement issued Tuesday, CBC spokesperson Leon Mar said the new funding means the corporation can balance its budget "without significant additional reductions this year."

Boost for Canada's spy agency 

As the government takes heat over how it has handled the threat of foreign election interference, it's promising more money to bolster its spy service.

The Canadian Security Intelligence Service is in line to receive $655.7 million over eight years, starting this fiscal year, to enhance its intelligence capabilities and its presence in Toronto.

• CSIS chief defends his spies' work after PM casts doubt on reliability of agency's reports
• Trudeau says it's his job to question CSIS intelligence, call out 'contradictions'

The budget also promises to guarantee up to $5 billion in loans for Indigenous communities to participate in natural resource development and energy projects in their territories.

These loans would be provided by financial institutions or other lenders and guaranteed by the federal government, meaning Indigenous borrowers who opt in could benefit from lower interest rates, the budget says. 

ABOUT THE AUTHOR

Catharine Tunney is a reporter with CBC's Parliament Hill bureau, where she covers national security and the RCMP. She worked previously for CBC in Nova Scotia. You can reach her at [email protected]

• Follow Cat on Twitter

Add some “good” to your morning and evening.

Your weekly guide to what you need to know about federal politics and the minority Liberal government. Get the latest news and sharp analysis delivered to your inbox every Sunday morning.

An American expat who retired at 53 said he got 3 things right on his decades-long FIRE journey

• Todd Miller retired at 53 because he did not want his life to be defined by his career.
• To ensure post-work fulfillment, he recommends people "retire to, and not from, something."
• He has published a book and travels around the world from his Thailand home.

Todd Miller was 27 and working in entertainment management when he sketched out his first life plan.

"I didn't have the vocabulary back then of 'financial independence,' but I said I wanted optionality, " Miller told Business Insider. "I wanted the ability to live and work on my own terms."

He picked age 50 to retire — what the personal finance industry now calls FIRE , which stands for Financial Independence, Retire Early. He would have about 25 more years to build a career and still have time in retirement to work on his passions.

Over the next two and a half decades, Miller lived in various US cities and in Singapore and Hong Kong, working in leadership at media and entertainment companies.

As he approached age 50, he said he found himself thinking that "the only reason to continue working was to buy a bigger house or a longer boat. But that's not going to move the needle in terms of what I want out of life."

In 2019, just three years after the initial age target he had set for himself, Miller took the plunge and retired at 53.

Today, he is four years into retirement and living in Phuket, Thailand. He told BI that three things help ensure he does not regret his decision even for a "nanosecond."

1. Waiting until it felt right

While Miller said he was financially ready to retire at 50, he didn ' t feel emotionally or psychologically prepared to leave the workforce. As an American expat, there were practical concerns, too.

Miller and his partner were living in Hong Kong at the time. He did not want to retire there, but moving away would have disrupted their then-middle school son's education. So he waited.

In 2019, when the city faced a wave of political protests, he knew their time in Hong Kong was up. His son had also just started attending boarding school in the US.

Professionally, he realized his job brought him a "diminishing" amount of satisfaction, and he preferred to focus on his hobbies. It was time to retire.

2. Ensuring financial stability through passive income

Many people in the early retirement community quit the movement because of financial hiccups.

Some are hit with unplanned expenses or feel financial stress because of languishing investments. Others experience income fluctuation and find that they have essentially replaced one type of stress with another.

Nearly all of them struggle with calculating how long they will live and how much they need to save — making sure they won't outlive their money.

Related stories

Miller saw the calculation differently.

Traditional FIRE calculations suggest that early retirees should estimate what they need to retire by tallying their yearly expenses in retirement and multiplying that number by 25. Instead of calculating a sum of money that depletes with time, Miller focused on annual cash flow that would fund his lifestyle.

"How much income am I going to generate after taxes without having to do anything to earn that money? That's the number that I care about," he said.

Miller's income streams are 100% passive, which means they require little to none of his time to manage. He said most generate recurring and predictable income either monthly or quarterly.

A significant chunk of his portfolio is parked in tax-advantaged assets, such as real estate and government bonds.

Here's how he breaks down his portfolio: 1. Real estate, such as owning single-family homes in the US: 50%

Liquid investments, including municipal bonds, income funds, Treasury bills, and money market funds: 40%

Private equity and private credit investments: 10%

Miller calls himself a Fat FIREe, a term used to describe those who retire without sacrificing their lifestyle post-retirement.

His passive income now funds the family's lifestyle in Phuket, Thailand, where they live. He said they budget over $100,000 annually for trips, and they spend two-thirds of their time traveling.

Their son attends college in the US. While they pay for his travel and expenses out of their passive income earnings, his tuition is almost fully funded by a 529 college savings plan that Miller set up while he was working.

3. Filling his days mindfully

Some FIRE devotees return to work because they don't have enough money, while others miss the camaraderie , or feel like they've checked off all their retirement plans.

Miller knew he would have to be intentional about his retirement.

"It is important to retire to something, and not from something," he said. "Unless there's a reason to get out of bed in the morning, retirement may be an unfulfilling experience."

He gave himself two goals: Write a self-help book and travel.

Since retiring in 2019, he has published his book and traveled around the world. In the last year, he completed a primate trekking trip in east Africa, cycled from Cambodia to Vietnam, and went on a Pacific island-hopping tour.

He and his partner plan six to eight trips a year. This year, they have booked trips to visit countries across Europe, have planned a holiday in the US and Canada, and are going to watch the Olympics in Paris.

He also fills his time with passion projects. Miller writes a travel column for a Phuket publication and said he raises funds for children's organizations in Uganda and Cambodia.

Are you part of the FIRE community in Asia or Europe? If you've got a story to share, get in touch with this reporter: [email protected]

Watch: Millions of homes could flood the US housing market thanks to boomers

• Main content