Botswana Tax Overview

System basics

Botswana taxes are administered by the Botswana Unified Revenue Service (BURS) under the Income Tax Act and the Value Added Tax Act. The currency is the Botswana Pula (BWP/P) and the standard fiscal/tax year runs to 30 June.

• Tax authority — Botswana Unified Revenue Service (BURS) (Botswana Unified Revenue Service Act)
• Currency — Botswana Pula (BWP / P) (Bank of Botswana)
• Standard tax / fiscal year — 1 July – 30 June (Companies may elect an alternative accounting year-end) (Income Tax Act (Cap. 52:01))
• Basis of taxation — Source-based — income arising in or deemed to arise from Botswana is taxable; residents are taxed on Botswana-source income (with limited deemed-source/foreign-investment rules) (Income Tax Act (Cap. 52:01))

Headline rates

Personal income tax is progressive to a 25% top rate; the standard company tax rate is a flat 22%. A 2025/2026 budget proposal to raise company tax to 23.5% and VAT to 15% was announced — confirm enacted status with BURS.

• Personal income tax top marginal rate (residents) — 25% % (Income Tax Act (Cap. 52:01), Second Schedule)
• Personal tax-free threshold (residents) — BWP 48,000 per year BWP (Income Tax Act (Cap. 52:01), Second Schedule)
• Standard company tax rate — 22% % (A 1.5% rise to 23.5% was proposed in the 2025/2026 budget — (approx — confirm)) (Income Tax Act (Cap. 52:01))
• VAT — Yes — VAT applies, standard rate 14% % (A rise to 15% was proposed from 1 April 2025; PwC (reviewed Jan 2026) still lists 14% — (approx — confirm)) (Value Added Tax Act (Cap. 50:03))

Main annual filing deadlines

Returns are due a fixed period after the relevant year-end; individuals file by 30 September and companies within four months of their financial year-end.

• Individual income tax return due — On or before 30 September (following the 30 June year-end) (Income Tax Act (Cap. 52:01))
• Company income tax return due — Within 4 months after the company's financial year-end (self-assessment) (Income Tax Act (Cap. 52:01))
• VAT return frequency — Generally every 2 months (bi-monthly) for most registrants (Category determines monthly vs bi-monthly; foreign remote-service suppliers file quarterly) (Value Added Tax Act (Cap. 50:03))
• Employer PAYE remittance — By the 15th of the month following deduction (Income Tax Act (Cap. 52:01))