Source-cited draft: tax overview 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.
Tax authority
Botswana Unified Revenue Service (BURS)Botswana Unified Revenue Service Act — https://www.burs.org.bw/
Currency
Botswana Pula (BWP / P)Bank of Botswana — https://taxsummaries.pwc.com/botswana
Standard tax / fiscal year
1 July – 30 June (Companies may elect an alternative accounting year-end)Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/individual/tax-administration
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) — https://taxsummaries.pwc.com/botswana/individual/residence
Personal income tax top marginal rate (residents)
25%Income Tax Act (Cap. 52:01), Second Schedule — https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income
Personal tax-free threshold (residents)
BWP 48,000 per yearIncome Tax Act (Cap. 52:01), Second Schedule — https://taxsummaries.pwc.com/botswana/individual/taxes-on-personal-income
Standard company tax rate
22%Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/taxes-on-corporate-income
VAT
Yes — VAT applies, standard rate 14%Value Added Tax Act (Cap. 50:03) — https://taxsummaries.pwc.com/botswana/corporate/other-taxes
Individual income tax return due
On or before 30 September (following the 30 June year-end)Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/individual/tax-administration
Company income tax return due
Within 4 months after the company's financial year-end (self-assessment)Income Tax Act (Cap. 52:01) — https://taxsummaries.pwc.com/botswana/corporate/tax-administration
VAT return frequency
Generally every 2 months (bi-monthly) for most registrantsValue Added Tax Act (Cap. 50:03) — https://taxsummaries.pwc.com/botswana/corporate/other-taxes
Employer PAYE remittance
By the 15th of the month following deductionIncome Tax Act (Cap. 52:01) — https://headoffice.app/botswana/blog/botswana-payroll-tax
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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.
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.
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Other Botswana computations in the OpenAccountants Tax Library.