Source-cited draft: corporate income tax for Botswana (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard company tax rate
22%Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/taxes-on-corporate-income
Approved manufacturing rate
15%Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/taxes-on-corporate-income
IFSC company rate
15% on income from approved financial operations with non-residents; 22% on other incomeIncome Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/taxes-on-corporate-income
Mining (non-diamond) rate
70 − (1,500 / x), where x = taxable income as a % of gross income; minimum 22%Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/taxes-on-corporate-income
Tax base
Income from a source within or deemed within Botswana, less allowable deductionsIncome Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/taxes-on-corporate-income
Additional Company Tax (ACT)
Historically a two-tier company tax (basic 15% + additional 7% = 22%); the additional tier interacts with dividend withholding tax credits ((approx — confirm current mechanics))Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/taxes-on-corporate-income
Dividends
10% (residents and non-residents)Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/withholding-taxes
Interest
10% to residents; 15% to non-residentsIncome Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/withholding-taxes
Royalties (non-residents)
15%Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/withholding-taxes
Management / consultancy fees (non-residents)
15%Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/withholding-taxes
Rent
5%Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/withholding-taxes
Commission / brokerage
10%Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/withholding-taxes
Construction contracts
3%Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/withholding-taxes
Return filing deadline
Within 4 months after the company's financial year-endIncome Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/tax-administration
SAT instalments
Quarterly instalments over 12 months where tax exceeds BWP 50,000; first instalment within 3 months of year startIncome Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/tax-administration
SAT single payment
Where tax is BWP 50,000 or less, pay in full within 4 months of financial year-endIncome Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/tax-administration
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
The standard company tax rate is a flat 22%. Approved manufacturers and IFSC companies enjoy a preferential 15% rate on qualifying income. (A budget proposal to raise the standard rate to 23.5% was announced for 2025/2026 — confirm enacted status.)
Companies are taxed on Botswana-source income net of allowable expenses; the regime is source-based.
Botswana applies withholding tax on a range of payments; rates differ for residents and non-residents and may be reduced by double-tax treaties (Botswana has ~24 DTAs).
Companies self-assess; returns are due within four months of year-end and self-assessment tax (SAT) is paid in quarterly instalments where the liability exceeds BWP 50,000.
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Other Botswana computations in the OpenAccountants Tax Library.