Botswana Personal Income Tax
Detailed personal income tax rates and rules for Botswana in 2026.
Income TaxBWP
Botswana levies progressive income tax with rates from 0% to 25%. The first BWP 48,000 annually is tax-free. Employment income is subject to PAYE. Non-residents are taxed at 25% on Botswana-sourced income. A withholding tax applies to certain payments to non-residents.
| Income Range (BWP) | Tax Rate |
|---|---|
| P 0 – P 48K | 0% |
| P 48K – P 84K | 5% |
| P 84K – P 120K | 12.5% |
| P 120K – P 156K | 18.8% |
| P 156K+ | 25% |
Filing Deadline
September 30 (three months after fiscal year end)
Residency Rule
An individual is resident if they have a permanent place of abode in Botswana or are present for more than 183 days in a tax year.
How Botswana Income Tax compares
Botswana’s top personal income tax rate of 25% is the 118th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Africa’s regional average of 32.3%.
Botswana
25%
Africa average
32.3%
Global average
27.7%
