Botswana

Individual - Taxes on personal income

Last reviewed - 24 January 2020

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, 7.5% 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 36,000 0 0
36,000 72,000 0 5
72,000 108,000 1,800 12.5
108,000 144,000 6,300 18.75
144,000   13,050 25

* Botswana pula

Non-resident taxpayers 

Taxable income (BWP) Tax on column 1 (BWP) Tax on excess (%)
Over Not over
0 72,000 - 5
72,000 108,000 3,600 12.5
108,000 144,000 8,100 18.75
144,000   14,850 25

Local taxes on income

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