Taxation of international executives
An individual is liable for taxation on their earnings and profits generated from a source or deemed source within Botswana. Profits include both income and capital gains realized by the individual. Income tax payable by individuals is calculated by applying a graduated rate schedule to taxable income. The top rate is 25 percent on income in excess of 144,000 Botswana Pula (BWP) per year.
The official currency of Botswana is the Botswana Pula (BWP).
Herein, the host country/jurisdiction refers to the country/jurisdiction to which the employee is assigned. The home country/jurisdiction refers to the country/jurisdiction where the assignee lives when they are not on assignment.
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.
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