Overview of Botswana tax for 2026-27: the three new 2026 Acts, BURS, the tax year, main rates and filing rhythm. Use to orient any Botswana tax question.
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---
name: bw-tax-overview
description: "Overview of Botswana tax for 2026-27: the three new 2026 Acts, BURS, the tax year, main rates and filing rhythm. Use to orient any Botswana tax question."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
source: openaccountants
openaccountants_url: "https://www.openaccountants.com/skills/bw-tax-overview"
jurisdiction: "BW"
tax_year: "2026"
last_updated: "2026-11-01"
---
# Botswana Tax Overview 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.
## The system at a glance
| Item | Answer | Source |
|---|---|---|
| Authority | Botswana Unified Revenue Service (BURS), https://www.burs.org.bw/ | https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=955:tax-administration-act-2026 |
| Currency | Pula (BWP, P) | https://www.burs.org.bw/images/Tax%20Table_2026.pdf |
| Tax year | 1 July to 30 June; companies use their accounting period | https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=954:income-tax-act-amendment-2026 (s 2) |
| Basis | Residents' business income is Botswana source unless from a foreign PE; other income by source rules | https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=954:income-tax-act-amendment-2026 (s 8) |
| Personal top rate | 27.5% over P400,000; tax-free band P48,000 residents | https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=954:income-tax-act-amendment-2026 (Sch 1) |
| Company rate | 24.5% | same |
| VAT | 14%, threshold P1,000,000 | https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=958:value-added-tax-act-2026 (s 7, Sch 5) |
| Individual return | by 30 September | https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=954:income-tax-act-amendment-2026 (s 123) |
| Company return | four months after year-end | same |
| VAT return | 28 days after period; every two months or monthly | https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=958:value-added-tax-act-2026 (ss 54, 65) |
| PAYE and withholding | 14 days after month end | https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=954:income-tax-act-amendment-2026 (s 138) |
## Which skill
- [Income tax](bw-income-tax.md)
- [Company tax](bw-corporate-income-tax.md)
- [VAT](bw-vat-gst.md)
- [Payroll](bw-payroll-social.md)
- [Transfer pricing](bw-transfer-pricing.md)
- [Cross-border](bw-cross-border.md)
- [Company formation](bw-company-formation.md)
## 2026 changes
The Income Tax Act, 2026 (No. 13), Tax Administration Act, 2026 (No. 14) and Value Added Tax Act, 2026 (No. 15) took effect 1 July 2026. Late payment penalties are waived for 12 months from commencement (SI 90 reg 33); interest still applies. Older BURS web pages still show pre-2026 figures such as 22%, 12% VAT and P500,000; the Acts win.
## Sources
| Source | Link | Read |
|---|---|---|
| Income Tax Act, 2026 (No. 13 of 2026), read: ss 7, 8, 17, 28, 34 to 37, 53, 96, 117, 119, 123 to 144, Schedules 1 to 3; Regulations SI 92 and Commencement Order SI 93 in the same file | https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=954:income-tax-act-amendment-2026 | 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 |
| Value Added Tax Act, 2026 (No. 15 of 2026), read: ss 7 to 9, 12 to 14, 28, 54, 57, 65, 66, Schedules 1, 2, 5; Regulations SI 94 and Order SI 95 in the same file | https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=958:value-added-tax-act-2026 | 2026-11-01 |
| BURS Tax Table and Guidance Notes, effective 1 July 2026: notes, Examples 4, 5, 14, housing table, allowances | https://www.burs.org.bw/images/Tax%20Table_2026.pdf | 2026-11-01 |
Not yet confirmed: Capital Transfer Tax figures (the old file had none; BURS page read but not used for rates); Customs (Amendment) Act, 2026 detail.
## 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/bw-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.
