Botswana VAT / Sales Tax
Detailed vat / sales tax rates and rules for Botswana in 2026.
VAT / Sales TaxBWP
VAT is levied at 14% on most goods and services. Basic food items, healthcare, and education are exempt or zero-rated. Registration is mandatory for businesses with annual turnover exceeding BWP 1 million.
Standard Rate
14%
Registration Threshold
BWP 1,000,000 annual turnover
Reduced Rates
0% — Exports, basic food items (sorghum, millet, beans, milk), medical supplies
How Botswana VAT / Sales Tax compares
Botswana’s standard VAT / sales tax rate of 14% is the 120th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.
Botswana
14%
Africa average
15.2%
Global average
13.7%
