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Botswana
Corporate - Withholding taxes
Last reviewed - 12 February 2021WHT, 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
- 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.
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