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Botswana - Special considerations for short-term assignments

Botswana - Special considerations

Taxation of international executives

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For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 1 year.

Residency rules

Are there special residency considerations for short-term assignments?

No.

Payroll considerations

Are there special payroll considerations for short-term assignments?

No.

Taxable income

What income will be taxed during short-term assignments?  

All income received in respect of services rendered in Botswana except where the assignee is resident in a treaty country/jurisdiction. In such cases Botswana may not have taxing rights.

Additional considerations

Are there any additional considerations that should be considered before initiating a short- term assignment in Botswana?

No.

Disclaimer

All information contained in this publication is summarized by KPMG in Botswana, the Botswana partnership and member firm affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on the Income Tax Act (Chapter 52:01) of Botswana as amended together with the Departmental Guidance Notes issued by the Botswana Unified Revenue Service, Ministry of Employment, Labour Productivity and Skills Development (permit applications), Ministry of Nationality, Immigration and Gender Affairs (visa applications), and the Botswana Immigration Act.

© 2021 KPMG, a Botswana partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.
 

For more detail about the structure of the KPMG global organization please visit https://home.kpmg/governance.

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