Botswana Tax Exemption

Botswana Exemption from Tax guidelines;

Any amounts accrued from a business or employment carried on in Botswana by a citizen of any other country or by a company registered under any law in force in any other country, where such business or employment is carried on in Botswana under an agreement with the Government for the provision of technical assistance to the Government to the extent to which the Minister may, by notice in writing to the Commissioner, declare such amounts to be exempted from tax.


Any amount accrued from an employment carried on by a non-resident aboard an aircraft or road or rail vehicle in course of the operation of an international transport service by a non-resident.

Any amount payable as a pension under the Overseas Officers’ Pensions Agreement (Implementation Agreement.)

Any amount accrued to the government of any other country, or to any non –resident institution or company by way of interest or interest on any loan, to the extent  to which the Minister  is satisfied  that the  exemption  of such  amount is in  the public interest.

Doing business in Botswana

Companies: Current tax rate for residents and non-residents is 25%
Withholding tax rate:  15% on commercial royalties and management fees payable to
       non-residents.
      15% on interest payable to both resident and non residents;
      15% on dividends payable to both residents and non-residents

      10% on entertainment fees payable to non residents