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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

Botswana Budget 2016/17 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 “Stimulus for growth”. View our 1 page summary to get a quick preview of the 2016/17 budget.

01 Feb 2016
Botswana Budget 2015/16 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 “Fuelling economic growth and diversification”. View our 1 page summary to get a quick preview of the 2015/16 budget.

02 Feb 2015
Non acceptance of cheques Tax Alert

With effect from 15th April 2015, taxpayers and authorized tax representative are advised that BURS will only accept bank guaranteed cheques to settle tax owing.

02 Feb 2015
Recent amendments to the Value Added Tax Act 2015 Tax alert

Certain amendments have been made to the Value Added Tax Act. These amendments are effective from 23 January 2015. BURS would expect anyone affected by the stated change to take appropriate steps with immediate effect.

02 Feb 2015
International Business Report 2014 International Business Report (IBR)

Grant Thornton International Business Report is an annual report conducted by Grant Thornton International. This edition which focuses on Botswana, provides an economic update.

10 Nov 2014
September 2014 Success line

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

02 Sep 2014
Self-assessment tax payers Tax Alert

The Botswana Unified Revenue Service (BURS) has put into action changes on self-assessment tax payers.

18 Jun 2014
May 2014 Success line

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

30 Apr 2014
Botswana Budget 2014/15 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 “Building a productive economy to archive sustained growth”. View our 8 page summary to get a quick preview of the 2014/15 budget.

03 Feb 2014
December 2013 Success line

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

12 Dec 2013
Grant Thornton named International Accounting Bulletin’s Network of the Year 2013 Success line

Fantastic growth of Grant Thornton leaves the IAB award panel with only one possible winner: the International Accounting Bulletin named Grant Thornton ‘Network of the Year’ at an award ceremony held 14 March 2013, at the ICAEW building in London.

19 Apr 2013
April 2013 Success line

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

19 Apr 2013
Botswana Budget 2013/14 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 the brink of budget surplus”. View our 10 page summary to get a quick preview of the 2013/14 budget.

04 Feb 2013
The latest on personal tax compliance Tax Alert

Personal tax compliance timelines have been extended.

13 Sep 2012
Electrical payments at Fairgrounds office Tax Alert

Certain changes have been implemented to BURS’s electronic funds transfer process.

11 Sep 2012
Income tax company return SAT ATA 22 Tax Alert

BURS has developed a new income tax return company form, guide and annexure (new income tax company return SAT ATA 22) having considered the 2011 tax amendments published in the government gazette.

11 Sep 2012
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