Individual - Tax administration

Last reviewed - 19 April 2024

Taxable period

Botswana has a fiscal year ending on 30 June.

Tax returns

All individuals are separately taxed (i.e. separate filing of returns by a husband and wife is required). All individuals need to submit a tax return unless the annual income is less than the tax threshold of BWP 48,000 for resident individuals. The tax return is due for submission on or before 30 September.

Payment of tax

A PAYE system, under which income tax is withheld from remuneration payable (including non-cash benefits) to employees, is in operation.