Tax residency in Botswana

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

Botswana’s official route is a standard residence permit or, after at least 5 years of lawful residence, permanent residence; there is no official golden visa or remote-worker visa on the government sources reviewed.

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.

“‘Resident in Botswana’ in relation to a tax year means, in the case of an individual, that: • his/her permanent place of abode is in Botswana, • he/she is physically present in Botswana for not less than 183 days in that tax year, whether or not he/she maintains a place of abode in Botswana, • he/she maintains a place of abode and is physically present in Botswana for not less than 183 days in that tax year; and for the purposes of this paragraph, he/she shall be deemed to be physically present in any part of that period notwithstanding that he/she is temporarily absent for business, recreation, or similar purposes; or • he/she is physically present in Botswana for any period of time in that tax year and such period is continuous with a period of physical presence in the immediately preceding or immediately succeeding tax year and provided he/she is treated as a resident for such preceding or succeeding tax year. … To break residency, one must ensure they do not live in Botswana for more than 183 and they do not maintain a permanent place of abode in the country. … Tax deregistration can be applied for when one ceases to earn Botswana sourced income … A taxpayer cannot be deregistered if they owe tax or are due for a tax refund. The tax authority has powers to instruct the immigration department to stop anyone owing tax from leaving Botswana.” — 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

Estimate — confirm against the linked sources. See methodology.