Overview of Botswana tax for 2026-27: the three new 2026 Acts, BURS, the tax year, main rates and filing rhythm. Use to orient any Botswana tax question.
Botswana · tax year 2026 · changed 25 Jun 2026
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General reference only. This skill is general tax reference material. It has not been reviewed for any specific person's facts. Check figures against the official sources named here.
Tax year: 2026-27 (1 July 2026 to 30 June 2027). The Income Tax Act, 2026, Tax Administration Act, 2026 and Value Added Tax Act, 2026 commenced on 1 July 2026 and replace the old Cap. 52:01 and Cap. 50:03 regimes.
The Income Tax Act, 2026 (No. 13), Tax Administration Act, 2026 (No. 14) and Value Added Tax Act, 2026 (No. 15) took effect 1 July 2026. Late payment penalties are waived for 12 months from commencement (SI 90 reg 33); interest still applies. Older BURS web pages still show pre-2026 figures such as 22%, 12% VAT and P500,000; the Acts win.
| Source | Link | Read |
|---|---|---|
| Income Tax Act, 2026 (No. 13 of 2026), read: ss 7, 8, 17, 28, 34 to 37, 53, 96, 117, 119, 123 to 144, Schedules 1 to 3; Regulations SI 92 and Commencement Order SI 93 in the same file | https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=954:income-tax-act-amendment-2026 | 2026-11-01 |
| Tax Administration Act, 2026 (No. 14 of 2026), read: ss 14, 18, 27, 41, 98, 101 to 103; Regulations SI 90 regs 3, 4, 21, 28, 30, 33, 34 in the same file | https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=955:tax-administration-act-2026 | 2026-11-01 |
| Value Added Tax Act, 2026 (No. 15 of 2026), read: ss 7 to 9, 12 to 14, 28, 54, 57, 65, 66, Schedules 1, 2, 5; Regulations SI 94 and Order SI 95 in the same file | https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=958:value-added-tax-act-2026 | 2026-11-01 |
| BURS Tax Table and Guidance Notes, effective 1 July 2026: notes, Examples 4, 5, 14, housing table, allowances | https://www.burs.org.bw/images/Tax%20Table_2026.pdf | 2026-11-01 |
Not yet confirmed: Capital Transfer Tax figures (the old file had none; BURS page read but not used for rates); Customs (Amendment) Act, 2026 detail.
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General reference, not advice on your facts. Check with a professional before you file or pay.