Botswana

Southern Africa · BW · 25 treaties

Tax profile

Common questions

What is the corporate tax rate in Botswana?

The corporate tax rate in Botswana is 22%.

What is the standard VAT rate in Botswana?

The standard VAT rate in Botswana is 14%.

What is the dividend withholding tax rate in Botswana?

The dividend withholding tax rate in Botswana is 10%.

What makes you a tax resident — and how hard it is to stop being one.

• permanent place of abode in Botswana in the tax year
• physically present in Botswana for not less than 183 days in the tax year, whether or not a place of abode is maintained
• maintains a place of abode in Botswana and is physically present in Botswana for not less than 183 days in that tax year, counting temporary absences for business, recreation or similar purposes as presence
• physically present in Botswana for any period in the tax year that is continuous with a period of physical presence in the immediately preceding or immediately succeeding tax year, provided the person is treated as resident for that preceding or succeeding year

Stopping tax residency requires both not living in Botswana 183+ days and not maintaining a permanent place of abode, plus a formal deregistration if Botswana‑source income continues; exit can be delayed if tax is owed.

Source: Botswana Income Tax Act (definition of ‘resident in Botswana’ as reproduced in Botswana Tax Summary 2024–2025) and Botswana Unified Revenue Service guidance via Sage

Tax treaty network (25)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.