Tax Map · 搬迁排名

Botswana 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 在纳税年度，博茨瓦纳的永久居所
• 在纳税年度内在博茨瓦纳实际居住不少于 183 天，无论是否设有住所
• 在纳税年度内在博茨瓦纳居住且在博茨瓦纳实际居住不少于 183 天，将因商务、娱乐或类似目的的临时离境计算在内
• 在纳税年度内在博茨瓦纳实际逗留任何时间，且该逗留时间与上一纳税年度或下一纳税年度的实际逗留时间连续，前提是该人在上一纳税年度或下一纳税年度被视为居民

博茨瓦纳的官方途径是标准的居留许可，或者在合法居住至少 5 年后获得永久居留权；根据审查的政府来源，没有官方的黄金签证或远程工作签证。

停止税务居民身份需要满足以下条件：不在博茨瓦纳居住超过 183 天且不拥有永久居所，如果继续获得博茨瓦纳来源的收入，则需要正式注销；如果欠税，则可能延迟退出。

“‘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

估算 — 与链接来源核实。 参见方法论。