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Botswana: Tax measures and 2018-2019 budget

Botswana: Tax measures and 2018-2019 budget

The 2018-2019 budget was presented to the national assembly on 5 February 2018.


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In connection with the budget, it was announced that:

  • Drafting of a tax administration law is expected to be completed in the next financial year.
  • Amendments to the income tax law would introduce transfer pricing rules and would aim to address a perception that Botswana is a “tax haven.” 
  • Amendments would address certain money laundering issues.


Read a February 2018 report [PDF 1.2 MB] prepared by the KPMG member firm in Botswana


The KPMG report includes discussions of the current system of taxation of businesses and individuals in Botswana and also outlines the rules for certain indirect taxes such as value added tax (VAT) and transfer duty.

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