BW
International Financial Services Centre (IFSC)
Active
Flat rate
Botswana · special tax regime
Flat rate
15.0%
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
27.5%
Botswana, without the regime
Overview
- Regime
- International Financial Services Centre (IFSC)
- Country
- Botswana
- Type
- Flat rate
- Status
- Active
- Effective from
- Jul 1, 2026
- Expires on
- —
Details
- Summary
- 15% CIT on income from approved financial transactions with non-residents, other IFSC companies and specified collective investment undertakings; other income at the standard rate.
- Eligibility
- Companies holding an IFSC certificate dealing in specified services with qualifying persons
- Benefits
- Reduced 15% rate on qualifying financial services income
- Limitations
- Non-qualifying income taxed at the standard corporate rate
- Income types covered
- Approved cross-border financial services income
Other regimes in Botswana
| Name | Type | Rate |
|---|---|---|
| Simplified tax regime for small businesses | Exemption | — |
View source PwC Botswana 2026