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Botswana has expanded its VAT regime through the 2025 Amendment Act, now taxing remote services such as digital content, cloud services, and inbound tourism products. The Act also mandates electronic fiscal devices for VAT-registered businesses and introduces compliance requirements for non-resident suppliers and electronic marketplaces. Businesses must prepare for reverse charge obligations, registration thresholds, and fiscal invoicing to ensure compliance.

Identify and resolve tax risks before they escalate into costly and time-consuming investigations, penalties and reputational damage.

Increase in tax-exempt portion of lumpsum payments: pensions, bonuses, severance pay and more

Key highlights of Botswana Budget 2024/25 - This year, the focus of the budget is on transforming the lives of Batswana. We provide key highlights of the budget, with particular focus on growth stimulation, employment creation and sectors with great potential to transform the lives of Batswana.

Increase in tax-exempt portion of lumpsum payments

P500,000 Transfer Pricing penalties

Tax Reckoner

VAT Amendment Act 2023

Transfer Duty Amendment Act 2023

Transfer Duty Amendment Act 2023

VAT rate to revert to 14%

The 2023 edition of the publication has been updated for changes to International Financial Reporting Standards (IFRS) that were published between 1 January 2022 and 31 December 2022.

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.

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

Reduced 12% VAT rate to continue

Transfer duty exemption