Botswana Personal Income Tax

Resident individual tax bands

• Band 1: 0 – 48,000 — 0% (tax-free) % (Resident individuals, taxable income 0 – 48,000 BWP) (Income Tax Act (Cap. 52:01), Second Schedule — https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income)
• Band 2: 48,001 – 84,000 — 5% on excess over 48,000 % (Resident individuals) (Income Tax Act (Cap. 52:01), Second Schedule — https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income)
• Band 3: 84,001 – 120,000 — BWP 1,800 + 12.5% on excess over 84,000 % (Resident individuals) (Income Tax Act (Cap. 52:01), Second Schedule — https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income)
• Band 4: 120,001 – 156,000 — BWP 6,300 + 18.75% on excess over 120,000 % (Resident individuals) (Income Tax Act (Cap. 52:01), Second Schedule — https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income)
• Band 5: over 156,000 — BWP 13,050 + 25% on excess over 156,000 % (Resident individuals) (Income Tax Act (Cap. 52:01), Second Schedule — https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income)

Resident individuals are taxed on a progressive scale from 0% to 25%. The first BWP 48,000 of taxable income is tax-free. Bands below are the cumulative-tax format BURS/PwC publish.

Non-resident individual tax bands

• Band 1: 0 – 84,000 — 5% % (Non-resident individuals, Botswana-source income) (Income Tax Act (Cap. 52:01), Second Schedule — https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income)
• Band 2: 84,001 – 120,000 — BWP 4,200 + 12.5% on excess over 84,000 % (Non-resident individuals) (Income Tax Act (Cap. 52:01), Second Schedule — https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income)
• Band 3: 120,001 – 156,000 — BWP 8,700 + 18.75% on excess over 120,000 % (Non-resident individuals) (Income Tax Act (Cap. 52:01), Second Schedule — https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income)
• Band 4: over 156,000 — BWP 15,450 + 25% on excess over 156,000 % (Non-resident individuals) (Income Tax Act (Cap. 52:01), Second Schedule — https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income)

Non-residents have no tax-free threshold — the first band starts at 5% from the first Pula of Botswana-source income.

Residence test

• Residence — place of abode — Resident if the individual's permanent place of abode is in Botswana (Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/individual/residence)
• Residence — physical presence — Resident if physically present in Botswana for not less than 183 days in the tax year days (Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/individual/residence)

Individual residence turns on a permanent place of abode in Botswana or a 183-day physical-presence test in the tax year.

Filing, payment and key features

• Individual return deadline — On or before 30 September (after the 30 June year-end) (Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/individual/tax-administration)
• Return filing requirement — Required where annual income exceeds the BWP 48,000 resident threshold BWP (Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/individual/tax-administration)
• Employment income collection — Pay As You Earn (PAYE) withheld by the employer (Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/individual/tax-administration)
• Social-security contributions — None — Botswana has no general mandatory state social-security/pension contribution for employees or employers (Income Tax Act (Cap. 52:01) / PwC Worldwide Tax Summaries — Botswana — https://taxsummaries.pwc.com/botswana/individual/other-taxes)

Employees are taxed primarily through PAYE; individuals with income above the threshold file an annual return by 30 September.