Source-cited draft: personal 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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Band 1: 0 – 48,000
0% (tax-free)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 48,000Income 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 84,000Income 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 120,000Income 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 156,000Income Tax Act (Cap. 52:01), Second Schedule — https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income
Band 1: 0 – 84,000
5%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 84,000Income 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 120,000Income 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 156,000Income Tax Act (Cap. 52:01), Second Schedule — https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income
Residence — place of abode
Resident if the individual's permanent place of abode is in BotswanaIncome 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 yearIncome Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/individual/residence
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 thresholdIncome Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/individual/tax-administration
Employment income collection
Pay As You Earn (PAYE) withheld by the employerIncome 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 employersIncome Tax Act (Cap. 52:01) / PwC Worldwide Tax Summaries — Botswana — https://taxsummaries.pwc.com/botswana/individual/other-taxes
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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-residents have no tax-free threshold — the first band starts at 5% from the first Pula of Botswana-source income.
Individual residence turns on a permanent place of abode in Botswana or a 183-day physical-presence test in the tax year.
Employees are taxed primarily through PAYE; individuals with income above the threshold file an annual return by 30 September.
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Other Botswana computations in the OpenAccountants Tax Library.