BW
Simplified tax regime for small businesses
Active
Exemption
Botswana · special tax regime
Rate
—
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
27.5%
Botswana, without the regime
Overview
- Regime
- Simplified tax regime for small businesses
- Country
- Botswana
- Type
- Exemption
- Status
- Active
- Effective from
- Jul 1, 2026
- Expires on
- —
Details
- Summary
- Cash-basis accounting and compliance concessions for qualifying sole proprietors with annual turnover below P1 million, including exemption on the first P48,000 of taxable income.
- Eligibility
- Sole proprietors with supplies under P1 million in a 12-month period
- Benefits
- First P48,000 exempt; immediate stock and asset expensing; three-year record retention
- Requirements
- Register and operate under the simplified regime rules in the Income Tax Act, 2025
- Limitations
- Turnover cap; sole proprietors only
- Income types covered
- Business profits of qualifying small enterprises
- Duration details
- While qualifying turnover and activity tests are met
Other regimes in Botswana
| Name | Type | Rate |
|---|---|---|
| International Financial Services Centre (IFSC) | Flat rate | 15.0% |
View source RSM Botswana 2026