Source-cited draft: vat / gst 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.
Standard VAT rate
14%Value Added Tax Act (Cap. 50:03) — https://taxsummaries.pwc.com/botswana/corporate/other-taxes
Zero-rated supplies
0%Value Added Tax Act (Cap. 50:03) — https://www.burs.org.bw/index.php/tax/value-added-tax
Exempt supplies
Exempt (no VAT, no input credit) — e.g. prescribed financial services, residential accommodation, certain education and medical services (Confirm the current exempt schedule)Value Added Tax Act (Cap. 50:03) — https://www.burs.org.bw/index.php/tax/value-added-tax
Compulsory registration threshold
1,000,000Value Added Tax Act (Cap. 50:03) — https://taxsummaries.pwc.com/botswana/corporate/other-taxes
Voluntary registration
Permitted below the BWP 1,000,000 thresholdValue Added Tax Act (Cap. 50:03) — https://www.doingbusiness.co.bw/registering-for-vat
Non-resident remote-services registration
500,000Value Added Tax (Amendment) Act, 2025 — https://bw.andersen.com/botswanas-value-added-tax-amendment-bill-2025-modernising-the-vat-landscape/
VAT return frequency
Bi-monthly (every 2 months) for most registrantsValue Added Tax Act (Cap. 50:03) — https://www.burs.org.bw/index.php/tax/value-added-tax
Reverse charge
A VAT-registered recipient of imported / remote electronic services self-accounts for VAT as both output and input tax in the same returnValue Added Tax Act (Cap. 50:03) — https://bw.andersen.com/botswanas-value-added-tax-amendment-bill-2025-modernising-the-vat-landscape/
Remote/digital services
Non-resident suppliers of electronic services to Botswana must register and charge VAT once over the thresholdValue Added Tax (Amendment) Act, 2025 — https://www.vatcalc.com/botswana/botswana-vat-on-non-resident-digital-services/
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Botswana levies VAT under the Value Added Tax Act. The standard rate is 14% (a rise to 15% from 1 April 2025 was proposed; PwC, reviewed January 2026, still lists 14% — confirm the applicable rate with BURS). Certain supplies are zero-rated or exempt.
Compulsory VAT registration applies once taxable turnover crosses the threshold; smaller businesses may register voluntarily.
Most registrants file bi-monthly; reverse charge applies to imported services and remote digital services received by VAT-registered businesses.
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Other Botswana computations in the OpenAccountants Tax Library.