Botswana Tax Filing Guide 2026

Overview — BURS E-Services Portal

The Botswana Unified Revenue Service (BURS) operates an online tax administration platform called BURS e-Services. Taxpayers must register on the portal to file returns, make payments, view assessments, and manage their tax affairs. All tax returns are filed electronically; paper filing is no longer accepted for most taxpayers. Registration requires a Tax Identification Number (TIN).

Individual Tax Returns — Due 30 June

The individual tax year runs from 1 July to 30 June. Individual tax returns for the year ended 30 June 2026 must be filed by 30 June 2026 (i.e., on or before the last day of the tax year). Returns must include:

• Employment income (salary, wages, bonuses, allowances)
• Business or professional income
• Rental income
• Investment income (interest, dividends, royalties)
• Capital gains on land/buildings (if applicable)
• Deductions and allowances claimed

Individuals whose only income is from employment with PAYE deducted may not need to file, but voluntary filing is recommended.

Corporate Tax Returns — Due 11 Months After Year-End

Companies must file their annual corporate tax return within 11 months after the end of their financial year. For a company with a financial year ending 30 June 2026, the return is due by 31 July 2027. The return includes the financial statements, tax computation, and supporting schedules.

Provisional tax is payable in two instalments:

• First instalment: Within six months of the start of the financial year (e.g., by 31 December for a June year-end)
• Second instalment: Before the end of the financial year (e.g., by 30 June)

VAT Returns — Quarterly

VAT returns are filed quarterly, due within 25 days after the end of each quarter:

• Quarter 1 (July–September): Due 25 October
• Quarter 2 (October–December): Due 25 January
• Quarter 3 (January–March): Due 25 April
• Quarter 4 (April–June): Due 25 July

Returns must report output VAT, input VAT, and the net amount payable or repayable. Large taxpayers may be required to file monthly.

Penalties and Interest for Late Filing

BURS imposes penalties on late tax returns:

• Penalty: 10% of the tax due (minimum penalty may apply)
• Interest: 1.5% per month (or part thereof) on the unpaid tax
• Additional penalties: For failure to register, failure to maintain records, and non-compliance with information requests

Persistent non-compliance may result in enforcement action including asset attachment and prosecution.

Record Keeping Requirements

Taxpayers must retain all relevant records for at least five years after the end of the tax year to which they relate. Records include:

• Financial statements and accounting records
• Tax invoices, receipts, and vouchers
• Payroll records (for employers)
• Contracts, agreements, and correspondence
• Bank statements and loan documents

FAQs

What is a TIN and how do I get one?

A Tax Identification Number (TIN) is a unique identifier issued by BURS. You can apply online via the BURS e-Services portal or at any BURS office. It is required to file returns, pay taxes, and conduct most business transactions.

Can I amend a filed return?

Yes, amended returns can be submitted via the BURS portal. However, amendments may trigger a review or audit by BURS. Voluntary disclosure of errors before an audit may reduce penalties.

How do I pay taxes in Botswana?

Payments can be made via electronic funds transfer (EFT), bank transfer, or at authorised banks. BURS also accepts payments through the e-Services portal using debit/credit cards.

Disclaimer

This guide provides general information about tax filing in Botswana for 2026. Deadlines and procedures may change. Always consult a qualified tax professional or BURS for advice specific to your circumstances. InvestmentKit does not provide tax advice.