Company tax in Botswana: rates and returns
Companies in Botswana pay corporate income tax at a headline rate of 22% (15% for approved manufacturing), administered by BURS. VAT is charged at 14%. Rates are set in the budget and change, so confirm the current figure with BURS.
What you file
- 1 An annual corporate income tax return to BURS.
- 2 VAT returns (14%) if registered — compulsory once turnover passes BWP 1 million.
- 3 Employee taxes monthly if you pay salaries.
Frequently asked questions
What is the corporate tax rate in Botswana?
The headline corporate income tax rate in Botswana is 22% (15% for approved manufacturing) (administered by BURS). Confirm the current rate with BURS.
More on Botswana
- Register a company — Botswana
- VAT / sales tax — Botswana
- Hiring staff — Botswana
- Start a business — Botswana
- Data protection — Botswana
- Tax clearance — Botswana
- Empowerment / B-BBEE — Botswana
- Licences & permits — Botswana
- Payroll & employee tax — Botswana
- Importing & customs — Botswana
- Annual returns — Botswana
- Full Botswana compliance guide
Company tax elsewhere in SADC
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Reviewed June 2026 from official sources. General information only — confirm with BURS or a registered professional.