Insurers may soon have to deduct WHT on reinsurance premiums
In Botswana, Withholding Tax (WHT) has traditionally applied to certain payments made to non-residents, such as interest, royalties and technical...
The PAYE & CIT rate increases and brand-new taxes
The Minister of Finance gazetted three new tax bills through the government gazette on the 15th of December 2025, being the Income Tax...
Company Income Tax rate to increase to 24.5%.
The Income Tax Bill number 36 of 2025, which was gazetted on the 15th of December 2025, proposes to increase the...
The three new gazetted tax bills
The Minister of Finance gazetted three new tax bills through the government gazette on the 15th of December 2025, being the Income Tax...
Netflix fees are subject to WHT
As streaming services become more popular in Botswana, many people and businesses now subscribe to platforms like Netflix, Amazon Prime,...
Cell Phone Benefits Attract PAYE
As businesses across Botswana continue to equip employees with mobile phones to support productivity, many remain unaware that these cell...
Partitions are subject to 10% capital allowances
Rather than constructing or renting additional office space to house more employees, some businesses choose to partition their existing offices...
Are grossed-up expenses tax-deductible?
Grossed-up expenses are often used by employers or trading partners to cushion employees or suppliers from suffering taxes. For employers,...
Offshore tourism agents to register for VAT in BW
The Ministry of Finance published the Value Added Tax Amendment Bill 2025 in the Government Gazette on 8 August 2025...
No VAT Claims on DStv Subscriptions
In Botswana, Value Added Tax (VAT) is governed by the Value Added Tax Act, which sets out the rules for...
