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Botswana tax reforms: corporate income tax Tax Alert

Botswana introduced significant corporate income tax reforms effective 1 July 2026. The standard corporate tax rate for resident companies increased from 22% to 24.5%, while the tax rate for non-resident companies decreased from 30% to 24.5%. A new 10% withholding tax on branch profit repatriations now applies to non-resident companies, aligning branch taxation more closely with dividend taxation. Existing exemptions and reduced tax rates remain effective until their specified expiry dates. Businesses should assess the impact on profitability, cash flow forecasting, tax compliance, group structures, and profit repatriation strategies to remain compliant and tax-efficient.

Less than a minute | 29 Jul 2026
Employer PAYE and employment income compliance under the Income Tax Act, 2026 Tax Alert

The Income Tax Act, 2026 introduces important employment income and PAYE compliance requirements for Botswana employers from 1 July 2026. The legislation maintains the progressive tax system while introducing a new top marginal tax rate of 27.5% on annual taxable income exceeding P400,000. Employers must ensure PAYE is correctly withheld from all taxable employment income, including salaries, bonuses, allowances, non-cash benefits, share scheme benefits, expatriate remuneration and certain termination payments.

Less than a minute | 17 Jul 2026
Botswana tax reforms Tax Alert

Botswana has enacted comprehensive tax reforms effective 1 July 2026 through the re-enactment of the Income Tax Act and VAT Act, alongside the new Tax Administration Act and Customs (Amendment) Act. The reforms modernize the tax framework, strengthen compliance requirements, revise income tax and VAT rules, introduce binding tax rulings and voluntary disclosure mechanisms, and update international taxation and transfer pricing regulations. Businesses should review their tax positions, reporting processes, systems and cross-border arrangements to ensure compliance with the new legislation.

Less than a minute | 03 Jul 2026

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Employer PAYE and employment income compliance under the Income Tax Act, 2026 Tax Alert
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Less than a minute | 09 Feb 2026
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Less than a minute | 29 Jul 2026

Our latest insights

July 2012 Success line

Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.

01 Aug 2012
April 2012 Success line

Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.

25 Apr 2012
Botswana Budget 2012/13 Botswana budget

Grant Thornton has put together its annual summary of the key highlights of the national budget delivered by the Minister of Finance and Development Planning, Honourable Kenneth Matambo. This year the focus of the budget is on “Balancing priorities under certain times”. View our 11 page summary to get a quick preview of the 2012/13 budget.

01 Feb 2012
September 2011 Success line

Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.

03 Oct 2011
Tax registration Tax Alert

With effect from 01 July 2011, every individual who earns a taxable income of more than P36 000 will have to register himself with the Botswana Unified Revenue Service (BURS) and obtain a Tax Identification Number (TIN).

29 Jun 2011
April 2011 Success line

Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.

12 Apr 2011
Spotlight on tax amendments Tax Alert

A sport light of the tax amendments that has been recently published in government gazette. These amendments will be effective from 1st July 2011 for the tax year June 2012, pending gazette publication.

24 Mar 2011
Botswana Budget 2011/12 Botswana budget

Grant Thornton has put together its annual summary of the key highlights of the national budget delivered by the Minister of Finance and Development Planning, Honourable Kenneth Matambo. This year the focus of the budget is on “Cost effective and sustainable spending- enhance transparency and accountability”. View our 11-page summary to get a quick preview of the 2011/12 budget.

07 Feb 2011
September 2010 Success line

Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.

10 Sep 2010
Withholding Tax returns Tax Alert

Last date of filing for Withholding Tax return is 30 July 2010.

15 Jul 2010
Corporate tax update Tax Alert

Utilisation of Additional Company Tax (ACT)

19 Mar 2010
Tax and VAT insight Tax Alert

Removal of the two – tier system of tax

22 Feb 2010
Botswana Budget 2010/11 Botswana budget

Grant Thornton has put together its annual summary of the key highlights of the national budget delivered by the Minister of Finance and Development Planning, Honourable Kenneth Matambo. This year the focus of the budget is on “Transforming our economy after the crisis”. View our 9 page summary to get a quick preview of the 2010/11 budget.

08 Feb 2010
Notice issued by BURS Tax Alert

All tax payers paying more than P500 000.00 are requested to make an application to BURS to be given an account number to pay by direct debit/ electronic transfer with effect from 1 November 2009.BURS will accept cheques of more than P500 000 until 31 October.

26 Oct 2009
April 2009 Success line

Success line is Grant Thornton Botswana’s semi-annual thought leadership publication that covers trending topics and latest developments.

23 Apr 2009
Botswana Budget 2009/10 Botswana budget

Grant Thornton has put together its annual summary of the key highlights of the national budget delivered by the Minister of Finance and Development Planning, Honourable Baledzi Gaolathe. This year the focus of the budget is on “Cognizant of NDP 9 achievements, converting challenges into opportunities”. View our 8 page summary to get a quick preview of the 2009/10 budget.

02 Feb 2009
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