Taxation of international executives
An individual, resident in Botswana, 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/territory refers to the country/territory to which the employee is assigned. The home country/territory refers to the country/territory where the assignee lives when they are not on assignment.
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