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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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Botswana Budget 2004/05 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 “Improving economic performance: A vehicle for sustainable and diversified development”. View our 7 page summary to get a quick preview of the 2004/05 budget.

09 Feb 2004