Filter insights by:

Popular topics

2023 Local Business Alert Tax 2018 Corporate Advisory and Compliance Services Botswana budget IFRS

Featured insights

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

Trending articles

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

COVID-19 checklist: Building business resilience Thought Leadership

COVID-19 checklist: Building business resilience

23 Apr 2020
COVID-19 Government’s interventions: Key highlights that impact business in Botswana Thought Leadership

COVID-19 Government’s interventions: Key highlights that impact business in Botswana

21 Apr 2020
COVID-19 3 easy steps to apply for Wage Subsidy Tax Alert

COVID-19 3 easy steps to apply for Wage Subsidy

16 Apr 2020
COVID-19 Financial Reporting and Disclosures IFRS Alert

COVID-19 Financial Reporting and Disclosures

15 Apr 2020
COVID-19 Tax resilience amid global and local disruption Tax Alert

COVID-19 Tax resilience amid global and local disruption

14 Apr 2020
COVID-19 Botswana’s economic response: Supporting your business to activate interventions Tax Alert

COVID-19 Botswana’s economic response: Supporting your business to activate interventions

10 Apr 2020
COVID-19 We continue to serve you through the “extreme social distancing” period Tax Alert

COVID-19 We continue to serve you through the “extreme social distancing” period

01 Apr 2020
Botswana Budget 2020/21 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 Dr Thapelo Matsheka. This year the focus of the budget is on “Transformation…private sector led growth”. View our 4 page summary to get a quick preview of the 2020/21 budget.

03 Feb 2020
CIPA implements OBRS Corporate Services Alert

CIPA implements OBRS

03 May 2019
Botswana Stock Exchange amended listing thresholds Stock Exchange

Botswana Stock Exchange amended listing thresholds

29 Mar 2019
Income Tax Act Amendment (Cap 52:01) Tax alert

The government has recently introduced a Bill to amend the Income Tax Act (Cap 52:01) in a bid to further reduce harmful tax practices as required by Base Erosion and Profit Shifting (BEPS) framework. The effective date of the bill is not known at this stage.

26 Mar 2019
Botswana Budget 2019/20 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 “Enhancing welfare through economic transformation”. View our 4 page summary to get a quick preview of the 2019/20 budget.

04 Feb 2019
Botswana’s Banking, Financial Services and Insurance industry at inflection point BFSI Industry

Botswana’s Banking, Financial Services and Insurance (BFSI) industry at inflection point

20 Dec 2018
Trust Property Control Act, No. 11 of 2018 Corporate Services Alert

Please note that the Trust Property Control Act, No. 11 of 2018 designed to regulate the control of Trusts and to provide for matters related thereto, commenced on 29 June 2018. The Master's Office based at the Francistown and Gaborone Division of the High Court is tasked with the responsibility of administering the Trust Property Control Act, No. 11 of 2018 and the registration of the Trust Instruments.

18 Dec 2018
Notification on the relocation of CIPA Corporate Services Alert

Companies and Intellectual Property Authority (CIPA) has relocated from its old offices in Kgale mews to a new location in CBD - Plot 54358 Prime Plaza building (former CEDA building).

25 Sep 2018
Alert 3 of the ‘Transfer pricing alert’ series Transfer pricing alert

Multinational company (MNC) groups typically tend to operate in several jurisdictions with a view to make their products and services available to their customers based in several locations. Often, the overall act of delivering its products or services to its end customers is spread across a number of legal entities located in different countries to ensure delivery of products or services to customers in the most efficient manner. MNC groups use the differential tax rates available in different countries to structure the inter-company pricing within their supply chains to optimize their tax costs.

12 Sep 2018
Load more