Paying Taxes in Botswana

The table below addresses the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year in Botswana, as well as measures of administrative burden in paying taxes.

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Tax or mandatory contributionPayments (number)Notes on PaymentsTime (hours)Statutory tax rateTax baseTotal tax rate (% profit)Notes on TTR
Additional company tax (ACT)0 -10.0%taxable profits9.9 
Corporate income tax5 405.0%taxable profits5 
Capital gains tax1 -25.0%capital gains1.3 
Training taxpaid jointly with VAT-0.2%turnover0.9 
Fuel tax1 -16 thebe per litreliters of fuel0 
Personal income tax 40   Withheld tax
Value added tax (VAT)12 6010.0%value added not included
Totals:19 140  17.1 


Notes:
Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.
The hours for VAT include all the VAT and sales taxes applicable.
The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.