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...
Botswana runs a territorial tax system and has no national social security scheme. For payroll teams new to the country, those two facts shape almost every decision about how income is taxed and what contributions are required. Here's what...
Botswana's tax year runs from 1 July to 30 June, so the 2025/2026 tax tables came into effect on 1 July 2025. The most significant change is the top marginal rate increasing from 25% to 26.5%. The personal allowance (BWP 48,000 per year)...
