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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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Key highlights of Botswana Budget 2026/27 Key highlights of Botswana Budget 2026/27
Less than a minute | 09 Feb 2026
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Less than a minute | 29 Jul 2026

Our latest insights

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
Local Business Alert Hub

You’re ready to grow your business, and we’re ready to help! Local Business Alert Hub connects you to timely local business insights on tax, corporate compliance, transfer pricing, IFRS, etc. Browse the hub or contact one of our advisors.

BURS e-services registration Tax alert

BURS has requested all tax payers to register for e-services and access their tax information online. BURS no longer accepts requests to print tax assessments, tax compliance report, and tax and VAT statements over the counter. Therefore, all tax payers are advised to register for BURS e-services and activate their online tax account with BURS.

22 Aug 2018
SPEDU regional development approval order Tax alert

Income Tax (Spedu Regional Development Approval) Order has been gazetted and the effective date has not yet been announced. The new Order provides income tax concession for income earned by a company which has an approved business in the Spedu region, which comprises of Selebi-Phikwe, Bobonong, Mmadinare, Sefophe, Lerale, Maunatlala, and neighboring villages, farms and cattle posts.

27 Jul 2018
Alert 1 of the ‘Transfer pricing alert’ series Transfer pricing alert

Botswana Budget 2018/19 gives vision into the implementation of transfer pricing laws in Botswana. Accordingly, Grant Thornton presents its insight on the matter in a series of alerts about transfer pricing, supported by local knowledge and experience of Rajesh Narasimhan, Taxation Partner.

26 Jul 2018
Alert 2 of the ‘Transfer pricing alert’ series Transfer pricing alert

The laws surrounding transfer pricing are becoming ever more complex, as tax affairs of multinational companies are facing scrutiny from media, regulators and the public. Accordingly, Grant Thornton presents its insight on the matter in a series of alerts about transfer pricing, supported by local knowledge and experience of Rajesh Narasimhan, Taxation Partner.

26 Jul 2018
IFRS 16 - Prepare for lease accounting changes Our publications

The new IFRS 16: Leases standard has been issued by the IASB. The core principle of the new standard is that lessees should recognise all leases on their balance sheet.

05 Jun 2018
Travel, Tourism and Leisure (TTL) industry – Poised to be the growth engine of Botswana economy Our publication

As per the latest available report, this BWP 6.4 billion industry currently contributes over 7.1% of the country’s GDP, in real terms as compared to 4% in 2006. Over the last decade, this industry has grown at an impressive Compounded Annual Growth Rate (CAGR) of 15%, outperforming the economy in all years, except 2013.

01 Jun 2018
Key economic and financial statistics Financial Statistics

The economy finished 2017 on a strong note, with YoY GDP growth accelerating to 6.5% in Q4 from 1.1% in Q3 thanks to a sharp rebound in the Trade, hotels and restaurants sector, driven by inclusion of diamond aggregation process under this sector.

11 May 2018
Success line Hub

You’re ready to grow your business, and we’re ready to help! Success line Hub connects you to Corporate Services Alert related issue and timely business insights. Browse the hub or contact one of our advisors.

Botswana Budget Hub

You’re ready to grow your business, and we’re ready to help! Budget Hub connects you to Botswana Budget related issue and timely business insights. Browse the hub or contact one of our advisors.

Companies Act Cap 42:01 requirements Corporate Services Alert

Companies Act Cap 42:01 requirements

27 Feb 2018
Botswana Budget 2018/19 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 “Sustainability and good governance”. View our 4 page summary to get a quick preview of the 2018/19 budget.

05 Feb 2018
Personal tax return filling Tax alert

All tax payers will be required to file their personal tax returns online, due on or before 29 September 2017. View our alert for more information, to be read in conjunction with the “Application for eService form”.

27 Jul 2017
BURS e-Customs Tax Alert

BURS has implemented Custom Management System (CMS) replacing the old ASYCUDA ++ (Automated System for Custom Data) with effect 01 January 2017. The new CMS serves to enhance Customs related transactions at Botswana borders. Following the implementation of CMS, all tax payers having import /export transactions are required to register for e-Customs using e-Services with BURS. Presently, CMS is initiated at certain borders and will be applied to all entry points beginning 1st of Feb 2017. All borders will be CMS compliant by 31st March 2017.

27 Jul 2017
Botswana Budget 2017/18 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 “Sustainable diversification”. View our 2 page summary to get a quick preview of the 2017/18 budget.

06 Feb 2017
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