Botswana: Tax relief measures (COVID-19)

Botswana: Tax relief measures (COVID-19)

The Minister of Finance and Economic Development on 31 March 2020 announced government’s plan for tax relief as part of broad measures to mitigate the impact of the coronavirus (COVID-19) pandemic.


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In light of the “lockdown” in Botswana, the following tax relief is being provided:

  • Deferral of 75% of any two self-assessment tax quarterly payments due between March and September 2020, with payment of the deferrals to begin from March 2021
  • Expedited refunds of value added tax (VAT), with refunds to be made within 21 days from the date of filing the VAT return (instead of the 60 day period for a refund)
  • VAT refund periods for businesses with annual turnover in excess of P250 million will be negotiated on a case-by-case basis
  • Waiver of payment of the “training levy” (e.g., for youth employment), suspended for six months
  • Wage subsidies for businesses registered for tax, regardless of whether they owe tax (unless specifically exempted, COVID-19 wage subsidies are to be taxable)

Read an April 2020 report [PDF 47 KB] prepared by the KPMG member firm in Botswana

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