Forming a business in Botswana: private, public, close, guarantee and external companies, business names, CIPA online fees, OBRS steps, annual returns and BURS registration. Use for setting up in Botswana.
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---
name: bw-company-formation
description: "Forming a business in Botswana: private, public, close, guarantee and external companies, business names, CIPA online fees, OBRS steps, annual returns and BURS registration. Use for setting up in Botswana."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
source: openaccountants
openaccountants_url: "https://www.openaccountants.com/skills/bw-company-formation"
jurisdiction: "BW"
tax_year: "2026"
last_updated: "2026-11-01"
---
# Botswana Company Formation and Entity Choice v1.0
> **General reference only.** This skill is general tax reference material. It has not been reviewed for any specific person's facts. Check figures against the official sources named here.
Tax year: 2026-27 (1 July 2026 to 30 June 2027). The Income Tax Act, 2026, Tax Administration Act, 2026 and Value Added Tax Act, 2026 commenced on 1 July 2026 and replace the old Cap. 52:01 and Cap. 50:03 regimes.
## Entity types
From CIPA ([archive 26 Sep 2026](https://web.archive.org/web/20260926061814/https://www.cipa.co.bw/selecting-and-reserving-an-entity-name)), under the Companies Act, 2003 (Cap. 42:01):
- Private company: up to 25 shareholders, at least 1 shareholder and 1 director, name ends (Proprietary) Limited.
- Public company: any number of shareholders, name ends Limited, usually listed.
- Close company: up to five individuals, no corporate members, not for banking or insurance, name ends CC.
- Company limited by guarantee: no dividends.
- Business name: a trading style, not a legal entity; it is you.
- External company: a foreign company registering here.
## Fees
| Item | Online | At CIPA | Source |
|---|---|---|---|
| Reserve company or business name | P20 | P60 | https://web.archive.org/web/20251014004157/https://www.cipa.co.bw/wp-content/uploads/2019/10/fees-for-frequently-used-services.pdf |
| Register private, public or close company | P360 | P900 | same |
| Register guarantee or external company | P4,600 | P6,000 | same |
| Register business name | P150 | P450 | same |
| Change company name | P1,000 | P1,500 | same |
## Steps
1. On CIPA's Online Business Registration System, reserve the name.
2. File incorporation details, including beneficial owners ([FAQ](https://web.archive.org/web/20230423011758/https://www.cipa.co.bw/frequently-asked-questions)).
3. Pay by card, or by deposit at a CIPA office or First National Bank branch.
4. Appoint a company secretary within three months of incorporation (same FAQ).
5. Register with BURS on Form BURS 1, with certified Certificate of Incorporation and director forms ([BURS](https://www.burs.org.bw/index.php/tax/registration)). Beneficial ownership and biometric rules: TAA Regs regs 10, 11.
6. Register for VAT if over the threshold in [VAT](bw-vat-gst.md).
7. File the CIPA annual return in the incorporation month each year, or face de-registration and restoration fees (same FAQ).
## Sources
| Source | Link | Read |
|---|---|---|
| CIPA fees, archive copy of 14 Oct 2025 (cipa.co.bw returned 403 to fetch and browser) | https://web.archive.org/web/20251014004157/https://www.cipa.co.bw/wp-content/uploads/2019/10/fees-for-frequently-used-services.pdf | 2026-11-01 |
| CIPA entity page, archive copy of 26 Sep 2026 | https://web.archive.org/web/20260926061814/https://www.cipa.co.bw/selecting-and-reserving-an-entity-name | 2026-11-01 |
| CIPA FAQ, archive copy of 23 Apr 2023 | https://web.archive.org/web/20230423011758/https://www.cipa.co.bw/frequently-asked-questions | 2026-11-01 |
| BURS Registration page, documents list only (page predates the 2026 Acts) | https://www.burs.org.bw/index.php/tax/registration | 2026-11-01 |
| Tax Administration Act, 2026 (No. 14 of 2026), read: ss 14, 18, 27, 41, 98, 101 to 103; Regulations SI 90 regs 3, 4, 21, 28, 30, 33, 34 in the same file | https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=955:tax-administration-act-2026 | 2026-11-01 |
Not yet confirmed: no statutory minimum capital (old file; FAQ page not showing it); the 30-day name reservation and 1 to 3 week timeline (old file, no page read); Companies (Amendment) Act, 2025 constitution and licensed-secretary requirements with 12 and 24 month windows (old file cited a private blog; Act not opened); current fees after October 2025.
## Today's figures and who stands behind this skill
This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-11-01. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `bw-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bw-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.
