n. However, facilitation payments are occasionally demanded by customs due to cumbersome and costly customs procedures.[78] Namibia is also classified as an Upper Middle Income country by the World Bank, and ranks 87th out of 185 economies in terms of ease of doing business.[79]The cost of living in Namibia is relatively high because most of the goods including cereals need to be imported. Business monopoly in some sectors causes higher profit bookings and further raising of prices.[තහවුරු කර නොමැත] Its capital city, Windhoek is currently ranked as the 150th most expensive place in the world for expatriates to live.[80]Taxation in Namibia includes personal income tax, which is applicable to total taxable income of an individual and all individuals are taxed at progressive marginal rates over a series of income brackets. The value added tax (VAT) is applicable to most of the commodities and services.[81]The B2 between Swakopmund and Walvis Bay, Namibia.Despite the remote nature of 