Botswana

Employment expenses

No business-related expenses are deductible unless they are incurred as a condition of employment or for the purpose of producing the employee's income, such as in circumstances in which the expenditure can be shown to influence the level of the employee's income. An employee who is employed on a commission basis could be in this position.

Where a gratuity is not provided to the employee, deductions for contributions to an approved retirement benefit scheme are allowable up to a maximum of 15% of earned income.

Standard deductions

There are no standard or blanket deductions in Botswana.

Personal allowances

There are no personal allowances granted. All individual taxpayers are taxed under one of two tax tables (see the Taxes on personal income section).