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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
Less than a minute | 17 Jul 2026
Key highlights of Botswana Budget 2026/27 Key highlights of Botswana Budget 2026/27
Less than a minute | 09 Feb 2026
Botswana tax reforms Tax Alert
Less than a minute | 03 Jul 2026
Botswana tax reforms: corporate income tax Tax Alert
Less than a minute | 29 Jul 2026

Our latest insights

Key highlights of Botswana Budget 2023/24 Botswana budget

Key highlights of Botswana Budget 2023/24 - This year, the focus of the budget is on moving towards sustainable growth. We provide key highlights of the budget, with particular focus on digital transformation, business environment reform, infrastructure development, value chain development, sustaining livelihoods and climate change.

06 Feb 2023
End of extension of filing individual income tax and annual withholding tax returns Tax Alert

End of extension of filing individual income tax and annual withholding tax returns: 31 January 2023

31 Jan 2023
Reduced 12% VAT rate to continue Tax Alert

Reduced 12% VAT rate to continue

24 Jan 2023
Transfer duty exemption Transfer duty exemption

Transfer duty exemption

14 Nov 2022
No deadline yet for ‘Compulsory Company Constitutions’ No deadline yet for ‘Compulsory Company Constitutions’

No deadline yet for ‘Compulsory Company Constitutions’

04 Nov 2022
Extension of returns filing due date Extension of returns filing due date

Extension of returns filing due date

04 Oct 2022
Tax health check Tax health check

Tax health check

26 Aug 2022
Data analytics assessment report Data analytics assessment report

Data analytics assessment report

10 Aug 2022
Adjustments to VAT rate: effective from 3 August 2022 Adjustments to VAT rate: effective from 3 August 2022

Adjustments to VAT rate: effective from 3 August 2022

02 Aug 2022
Adjustments to VAT rate Adjustments to VAT rate

Adjustment to VAT rate

29 Jul 2022
Private equity insights: H1 2024 Report

Stay informed on the key trends in private equity M&A, including an update on the US market, with our six month review.

18 Jul 2022
Time for action: A new era for public services Hub

Public services are not meeting public expectations or needs. Our team explore the challenge ahead for the UK Government

13 Jul 2022
Board evaluation: Important or not? Board evaluation: Important or not?

Board evaluation: Important or not?

08 Jul 2022
Tax Amnesty Scheme ends on 30 June 2022 Tax Alert 1 of 2022

Tax alert 1 Tax Amnesty Scheme ends on 30 June 2022

22 Jun 2022
Key features of the Companies (Amendment) Act, 2022 Regulatory Amendments

The Companies (Amendment) Act, 2022 was assented by the Parliament of Botswana on 25 February 2022 and became effective on the same date. Summarized below are key features of the amendments.

09 Jun 2022
Changes to the Financial Reporting (Amendment) Act, 2020 Regulatory changes

The Botswana Accountancy Oversight Authority (BAOA) recently released a public notice summarizing the major changes to the Financial Reporting (Amendment) Act, 2020, which was passed by Parliament in 2020, and commencement of the Act was set at 1 April 2022. We set out below, major changes which may affect Public Interest Entities (PIE) and other large organisations.

23 Mar 2022
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