Botswana Tax & Investment Guides
16 guides covering Botswana taxation, personal income tax (IIT 0–25%), corporate tax (CIT 22%), VAT 14%, capital gains tax, property transfer duty, IFSC incentives, mining royalties, and cross-border investment rules.
Personal Tax & Residency
IIT 0–25%, 183-day rule, filing, and cross-border
Botswana Cross-Border Tax Guide 2026 — WHT 15%, DTTs, Transfer Pricing
cross-border taxation in Botswana 2026. WHT on dividends/interest/royalties 15%, double taxation treaties (15+), transfer pricing rules, permanent establishment, and withholding tax obligations.
Botswana Personal Income Tax Guide 2026 — IIT 0–25% (5 Brackets)
Botswana personal income tax (IIT) 2026. Progressive rates 0–25%, BWP 48,000 threshold, 5 brackets, personal tax credit BWP 1,500, tax year July–June, BURS administration.
Botswana Tax Filing Guide 2026 — BURS Portal, Deadlines
filing taxes in Botswana 2026. BURS e-services portal, individual returns due June 30, corporate returns due July 31 (11 months after year-end), VAT quarterly, penalties for late filing.
Botswana Tax Residency Guide 2026 — 183-Day Rule, DTTs 15+
Botswana tax residency 2026. 183-day rule, resident vs non-resident, double taxation treaties (15+), permanent establishment, tie-breaker rules, and implications for individuals and companies.
Corporate & Business Tax
CIT 22%, manufacturing 15%, IFSC 10%, mining
Botswana Corporate Tax Guide 2026 — CIT 22% (Manufacturing 15%, IFSC 10%)
Botswana corporate income tax (CIT) 2026. Standard rate 22%, manufacturing 15%, IFSC 10%, mining variable, international financial services centre incentives, BURS administration.
Botswana IFSC and Mining Tax Guide 2026 — 15% CIT, Diamond Royalties
Botswana International Financial Services Centre (IFSC) and mining taxation 2026. IFSC 15% CIT, VAT exemptions, diamond mining royalty 5-10%, mining variable CIT, De Beers partnership.
VAT & Indirect Tax
VAT 14%, 0% exports, quarterly returns
Investment & Savings
CGT 25% land, 0% shares, crypto, investment income
Botswana Capital Gains Tax Guide 2026 — CGT 25% on Land/Buildings
Botswana capital gains tax (CGT) 2026. 25% on gains from land and buildings (non-primary), 0% on shares and securities, 0% on primary residence, exemptions, and calculation methods.
Botswana Cryptocurrency Tax Guide 2026 — Taxed as Income/Asset
cryptocurrency taxation in Botswana 2026. Crypto treated as income or asset, IIT 0–25% for individuals, CIT 22% for businesses, mining as trading income, no specific crypto legislation, BURS guidance.
Botswana Investment Income Guide 2026 — Dividends 0% BSE, Interest 0% Residents
Guide to investment income taxation in Botswana 2026. Dividends 0% WHT for residents (BSE), interest 0% for residents, CGT 0% on shares, REIT distributions, and collective investment schemes.
Property & Wealth
Transfer duty 5–10%, rates 0.1–1%, no wealth/gift tax
Botswana Inheritance and Gift Tax Guide 2026 — No Inheritance/Gift Tax
inheritance and gift taxation in Botswana 2026. No inheritance tax, no gift tax, no estate duty. Assets pass tax-free on death, inter vivos gifts not subject to tax.
Botswana Property Tax Guide 2026 — Transfer Duty 5–10%, Rates 0.1–1%
Botswana property taxes 2026. Transfer duty 5–10% sliding scale, annual municipal rates 0.1–1%, CGT 25% on land, primary residence exemption, registration process.
Botswana Rental Income Tax Guide 2026 — Taxed at IIT Rates
Guide to rental income taxation in Botswana 2026. Rental income taxed at progressive IIT rates 0–25%, allowable deductions, repairs, mortgage interest, municipal rates, and filing requirements.
Botswana Wealth Tax Guide 2026 — No Wealth Tax
Guide to wealth taxation in Botswana 2026. No net wealth tax, no annual tax on assets, no wealth surcharge. Botswana is a zero-wealth-tax jurisdiction making it attractive for high-net-worth individuals.
Employment & Social
No social security, workmen's comp, pensions
Botswana Pension Guide 2026 — No State Pension, BOPA, Private Pensions
pensions and retirement in Botswana 2026. No contributory state pension, Botswana Public Officers Pension Fund (BOPA), private occupational pensions, retirement annuities, tax treatment of contributions and withdrawals.
Botswana Social Contributions Guide 2026 — No Broad Social Security
Guide to social contributions in Botswana 2026. No broad social security or pension tax, Workmen's Compensation (ER under 1%), optional pension fund contributions, BOPA fund overview.
Tools & Calculators
Botswana Salary Calculator
Net pay after IIT 0–25%
Botswana VAT Calculator
VAT 14%, 0% exports
Botswana Corporate Tax Calculator
CIT 22%, manufacturing 15%
Botswana Capital Gains Calculator
CGT 25% on land/buildings
Botswana Property Tax Calculator
Transfer duty 5–10%, rates
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool