Individual - Foreign tax relief and tax treaties

Last reviewed - 25 September 2023

Foreign tax relief

A tax credit is granted unilaterally where amounts received by a Botswana resident have been subject to taxation in a foreign country and in cases where a double taxation agreement (DTA) has been concluded. A tax credit is also granted where income from a source within Botswana has been subject to a WHT. The amount of the relief is limited to the lesser of the tax paid by deduction and that normally paid in Botswana on such income.

Tax treaties

Botswana has DTAs with Barbados, Belgium, China, Czech Republic, eSwatini, France, India, Ireland, Kenya, Lesotho, Luxembourg, Malawi, Malta, Mauritius, Mozambique, Namibia, Russia, Seychelles, South Africa, Sweden, the United Arab Emirates, the United Kingdom, Zambia, and Zimbabwe.