Botswana

Individual - Taxes on personal income

Last reviewed - 29 September 2021

The Botswana tax system operates on a territorial basis, and income is taxable in Botswana if the source is within Botswana. Income for services performed outside Botswana is deemed to be from a Botswana source if the services are incidental to employment in Botswana.

A resident is taxable on all income from a Botswana source in accordance with the PIT rates.

A non-resident is taxable on earned income in accordance with the PIT rates, but pays withholding tax (WHT) only at the rate of 15% for interest, commercial royalties, and management and consultancy fees, 10% for dividends, and 10% for entertainment fees, where such income is of Botswana origin.

Personal income tax rates

Resident individual taxpayers

Taxable income (BWP*) Tax on column 1 (BWP) Tax on excess (%)
Over Not over
0 48,000 0 0
48,000 84,000 0 5
84,000 120,000 1,800 12.5
120,000 156,000 6,300 18.75
156,000   13,050 25

* Botswana pula

Non-resident taxpayers 

Taxable income (BWP) Tax on column 1 (BWP) Tax on excess (%)
Over Not over
0 84,000 - 5
84,000 120,000 4,200 12.5
120,000 156,000 8,700 18.75
156,000   15,450 25

Local taxes on income

There are no income taxes in addition to central government taxes.