Africa · Tax guide
Botswana
Botswana taxes company profits at 22% and charges VAT at 14% once turnover passes P1,000,000. Taxes are administered by the Botswana Unified Revenue Service (BURS).
At a glance
- Corporate income tax
- 22%
- VAT
- 14%
- VAT registration
- P1,000,000
- Withholding on dividends
- 10%
- Withholding on other payments abroad
- 15%
Resident companies
Standard rate
Annual taxable turnover
Residents and non-residents
Interest, royalties, management fees
Corporate income tax
Companies pay 22%. Self-assessment tax is paid in quarterly instalments, and the annual return is due within four months of the year-end.
VAT
VAT is 14%. Registration is required once annual taxable turnover exceeds P1,000,000. Returns are filed monthly or every two months, by the 25th after the period.
Payments abroad
Dividends carry 10% withholding. Interest, royalties and management fees paid to non-residents carry 15%, unless a treaty lowers it.
Key dates
- By the 25thVAT return
- QuarterlySelf-assessment tax instalments
- Within four months of the year-endAnnual income tax return
Figures and sources
5 figures- Corporate income tax rate22%Under professional review
- VAT rate14%Under professional review
- Annual taxable turnover above which VAT registration is requiredP1,000,000Under professional review
- Withholding on dividends10%Under professional review
- Withholding on interest, royalties and management fees paid to non-residents15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Botswana based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Botswana (a Botswana tax adviser) before making compliance decisions.