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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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
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.
Other Botswana computations in the OpenAccountants Tax Library.
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.
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