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Botswana Corporate - Withholding taxes

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WHT, at the following rates, must be deducted from payments to residents and non-residents unless a DTA exists.

Residents WHT rate (%)
Dividends 7.5
Interest 10
Payments due under certain construction contracts 3
Payments made for livestock purchased for purposes of slaughter or feeding for slaughter 4
Non-residents WHT rate (%)
Dividends 7.5
Interest 15
Payments due under certain construction contracts 3
Payments made for livestock purchased for purposes of slaughter or feeding for slaughter 4
Payments for royalties, management, or consultancy fees 15
Payments for entertainment fees 10

All rent and commission or brokerage payments to residents or non-residents are subject to WHT at 5% and 10%, respectively, where the total payment is BWP 36,000 per annum or more or the monthly payment is BWP 3,000 or more.

Botswana has tax agreements with the following countries, which provide for WHT at the rates shown.

Recipient WHT (%)
Dividends Interest Royalties Management and consultancy fees
Barbados 5/7.5 (1) 10 10 10
France 5/7.5 (1) 10 10 7.5
India 7.5 10 10 10
Mauritius 5/7.5 (1) 12 12.5 15
Namibia 7.5 10 10 15
Russia 5/7.5 (1) 10 10 10
Seychelles 5/7.5 (1) 7.5 10 10
South Africa 7.5 10 10 10
Sweden 7.5 15 15 15
United Kingdom 5/7.5 (1) 10 10 7.5
Zambia 5/7 (1) 10 10 10
Zimbabwe 5/7.5 (1) 10 10 10

Notes

  1. 5% rate of WHT is applicable if the beneficial shareholder is a company resident in the DTA country and holds at least 25% of the share capital in the company paying dividends. Otherwise, the other rate applies.

Last Reviewed - 03 July 2019

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