Botswana Income Tax Act 2026: New Tax Brackets & Rate Amendments Effective 1 July

The Botswana Income Tax Act, 2026 (Act No. 13 of 2026) introduces significant revisions to individual income tax rates for both resident and non-resident individuals. Published in the Government Gazette Extraordinary Vol. LXIV, No. 75 on 30 June 2026, these amendments are effective from 1 July 2026.

Important: The reformed Income Tax Act, 2026 contains additional changes beyond the individual income tax tables covered in this update. We are currently reviewing the remaining provisions of the Act and will share any further impacts and updates through subsequent communications.

2026 Income Tax Rate Changes: Resident & Non-Resident Amendments

Key Changes for Resident Individuals

• A new top tax band is introduced for taxable income above P400,000
• The top marginal rate increases from 25% to 27.5% for income in this new bracket
• All other tax bands remain unchanged from previous years

Key Changes for Non-Resident Individuals

• A new top tax band is introduced for taxable income above P400,000
• The top marginal rate increases from 25% to 27.5% for income in this new bracket
• Non-resident tax rates for lower brackets remain unchanged

Botswana Income Tax 2026: Official Resources

Read the full Botswana Income Tax Act, 2026 (Act No. 13 of 2026)

Download the Government Gazette Extraordinary Vol. LXIV, No. 75