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Botswana
Individual - Sample personal income tax calculation
Last reviewed - 25 September 2025Individual tax calculation for fiscal year ending 30 June 2022
Assumptions
Taxpayer is an expatriate employee who is resident in Botswana.
| PIT computation | BWP | BWP |
| Salary | 160,000 | |
| Overseas allowance | 12,000 | |
| Motor vehicle benefit | 2,750 | |
| Housing benefit | 3,600 | |
| Taxable income | 178,350 | |
| Income tax thereon (for tax rates, see the Taxes on personal income section) | 18,637.50 | |
| Less: | ||
| PAYE paid | (18,637.50) | |
| Balance of income tax payable | 0 |
| Capital gains tax computation | BWP |
| Income from sale of Botswana shares (75% of gain is taxable) | 84,000 |
| Capital gains tax payable (for tax rates, see the Other taxes section) | 1,350 |
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