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BW

Botswana

Southern Africa BWP

BW Ā· BWA Ā· #47 Ā· 6 cities

Nomad score 50/100 Compare
Top income tax 27.5% Territorial system
Corporate tax 24.5%
VAT 14.0% standard rate
Tax residency 183 days 24 tax treaties

Botswana tax profile

Data year: 2026

Tax system
Territorial Botswana taxes income with a source-based (territorial) system: residents and non-residents are taxed on Botswana-source income. Employment and business profits use progressive schedules; companies pay corporate income tax on taxable profits. The tax year runs 1 July to 30 June. From 1 July 2026 the Income Tax Act, 2025 replaced prior legislation and raised the standard corporate rate to 24.5% and added a 27.5% top personal marginal rate on annual taxable income above P400,000.
Top PIT rate
27.5%
Corporate tax rate
24.5%
VAT
14.0%
Capital gains tax
25.0% Individual capital gains on Botswana-source immovable property and marketable securities (including private company shares) use a separate progressive schedule topping at 25%; 75% of other gains is taxable with no inflation adjustment. Corporate gains are taxed at the normal CIT rate. From July 2026 individuals must pay capital gains tax within 28 days of disposal of land or shares.
Social security (employee)
Rate not recorded
Social security (employer)
Rate not recorded
Dividend withholding
10.0%
Interest withholding
15.0%
Royalty withholding
15.0%
Inheritance tax
5.0%
Treaty count
24
Tax authority: Botswana Unified Revenue Service Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate
BWP 0 and above 24.5%
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
BWP 0 BWP 48,000 0.0% $0 ā€“ $3,530
BWP 48,000 BWP 84,000 5.0% $3,530 ā€“ $6,180
BWP 84,000 BWP 120,000 12.5% $6,180 ā€“ $8,820
BWP 120,000 BWP 156,000 18.8% $8,820 ā€“ $11,470
BWP 156,000 BWP 400,000 25.0% $11,470 ā€“ $29,410
BWP 400,000 and above 27.5% $29,410 +
Local currency: BWP

Special regimes (2)

Special regimes
NameTypeRate/amountDurationStatus
Simplified tax regime for small businesses Cash-basis accounting and compliance concessions for qualifying sole proprietors... Exemption No rate or amount recorded Duration not recorded Active
International Financial Services Centre (IFSC) 15% CIT on income from approved financial transactions with non-residents, other... Flat rate 15.0% Duration not recorded Active

Tax flags

Digital Services Tax Territorial Exemption

Tax residency

Days threshold
183 days
Residency rules
An individual is resident for a tax year if they have a permanent place of abode in Botswana and are physically present at least 183 days in that tax year or the immediately preceding tax year. Residents are taxed on Botswana-source income under the personal rates; foreign-source income is generally outside the base.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
07-01 ā€“ 06-30
Filing deadline
30 September
Resident individuals must file an annual return by 30 September unless annual income is below the P48,000 threshold. Employers operate monthly PAYE. Companies file CIT returns within four months of their financial year-end with quarterly provisional payments.

Sources

Change history

    • Income tax brackets updated

    Full refresh ā€” territorial system, BURS 2026-27 PIT brackets, CIT 24.5%, WHT, CTT, IFSC and small-business regimes, fiscal year and filing (https://assets.tina.io/d3f758d6-18a2-4eca-a9d4-382e4672e918/Tax%20Table_2026.pdf, https://taxsummaries.pwc.com/botswana, https://www.rsm.global/botswana/news/botswana-tax-laws-change-significantly-effective-1-july-2026)

    • Income tax brackets updated

    Full refresh ā€” territorial system, BURS 2026-27 PIT brackets, CIT 24.5%, WHT, CTT, IFSC and small-business regimes, fiscal year and filing (https://assets.tina.io/d3f758d6-18a2-4eca-a9d4-382e4672e918/Tax%20Table_2026.pdf, https://taxsummaries.pwc.com/botswana, https://www.rsm.global/botswana/news/botswana-tax-laws-change-significantly-effective-1-july-2026)

    • Income tax brackets updated

    Full refresh ā€” territorial system, BURS 2026-27 PIT brackets, CIT 24.5%, WHT, CTT, IFSC and small-business regimes, fiscal year and filing (https://assets.tina.io/d3f758d6-18a2-4eca-a9d4-382e4672e918/Tax%20Table_2026.pdf, https://taxsummaries.pwc.com/botswana, https://www.rsm.global/botswana/news/botswana-tax-laws-change-significantly-effective-1-july-2026)

    • Income tax brackets updated

    Full refresh ā€” territorial system, BURS 2026-27 PIT brackets, CIT 24.5%, WHT, CTT, IFSC and small-business regimes, fiscal year and filing (https://assets.tina.io/d3f758d6-18a2-4eca-a9d4-382e4672e918/Tax%20Table_2026.pdf, https://taxsummaries.pwc.com/botswana, https://www.rsm.global/botswana/news/botswana-tax-laws-change-significantly-effective-1-july-2026)

    • Income tax brackets updated

    Full refresh ā€” territorial system, BURS 2026-27 PIT brackets, CIT 24.5%, WHT, CTT, IFSC and small-business regimes, fiscal year and filing (https://assets.tina.io/d3f758d6-18a2-4eca-a9d4-382e4672e918/Tax%20Table_2026.pdf, https://taxsummaries.pwc.com/botswana, https://www.rsm.global/botswana/news/botswana-tax-laws-change-significantly-effective-1-july-2026)

    • Income tax brackets updated

    Full refresh ā€” territorial system, BURS 2026-27 PIT brackets, CIT 24.5%, WHT, CTT, IFSC and small-business regimes, fiscal year and filing (https://assets.tina.io/d3f758d6-18a2-4eca-a9d4-382e4672e918/Tax%20Table_2026.pdf, https://taxsummaries.pwc.com/botswana, https://www.rsm.global/botswana/news/botswana-tax-laws-change-significantly-effective-1-july-2026)

    • Income tax brackets updated

    Full refresh ā€” territorial system, BURS 2026-27 PIT brackets, CIT 24.5%, WHT, CTT, IFSC and small-business regimes, fiscal year and filing (https://assets.tina.io/d3f758d6-18a2-4eca-a9d4-382e4672e918/Tax%20Table_2026.pdf, https://taxsummaries.pwc.com/botswana, https://www.rsm.global/botswana/news/botswana-tax-laws-change-significantly-effective-1-july-2026)

    • Income tax brackets updated

    Full refresh ā€” territorial system, BURS 2026-27 PIT brackets, CIT 24.5%, WHT, CTT, IFSC and small-business regimes, fiscal year and filing (https://assets.tina.io/d3f758d6-18a2-4eca-a9d4-382e4672e918/Tax%20Table_2026.pdf, https://taxsummaries.pwc.com/botswana, https://www.rsm.global/botswana/news/botswana-tax-laws-change-significantly-effective-1-july-2026)

    • Income tax brackets updated

    Full refresh ā€” territorial system, BURS 2026-27 PIT brackets, CIT 24.5%, WHT, CTT, IFSC and small-business regimes, fiscal year and filing (https://assets.tina.io/d3f758d6-18a2-4eca-a9d4-382e4672e918/Tax%20Table_2026.pdf, https://taxsummaries.pwc.com/botswana, https://www.rsm.global/botswana/news/botswana-tax-laws-change-significantly-effective-1-july-2026)

    • Income tax brackets updated

    Full refresh ā€” territorial system, BURS 2026-27 PIT brackets, CIT 24.5%, WHT, CTT, IFSC and small-business regimes, fiscal year and filing (https://assets.tina.io/d3f758d6-18a2-4eca-a9d4-382e4672e918/Tax%20Table_2026.pdf, https://taxsummaries.pwc.com/botswana, https://www.rsm.global/botswana/news/botswana-tax-laws-change-significantly-effective-1-july-2026)

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