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Botswana
Individual - Taxes on personal income
Last reviewed - 25 September 2023The 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 | |
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.
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