Botswana

Individual - Sample personal income tax calculation

Last reviewed - 25 September 2023

Individual 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