Individual - Tax administration

Last reviewed - 12 February 2021

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 36,000. 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.