Paying Taxes in


Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as administrative burden in paying taxes and complying with postfiling procedures.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 190 economies. The most recent round of data collection was completed on June 1, 2016 covering for the Paying Taxes indicator calendar year 2015 (January 1, 2015 – December 31, 2015).

Compare Botswana to 189 other economies.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Training tax 0 jointly 0.2% turnover 3.54
Corporate income tax 5 40 22% taxable profit 20.41
Capital gains tax 1 22% capital gains 1.11
Vehicle license fee 1 various rates Unladen weight 0.04
Land tax 1 P0.8 per sq. meter of land Land plot size 0.01
Fuel tax 1 included into fuel price 0.00 small amount
Personal income tax 13 40 0.00 withheld
Value added tax (VAT) 12 72 12% value added 0.00 not included
Totals: 34.0 152.0 25.1
  • Taxes by type Answer
    Profit tax (% of profit) 21.5
    Labor tax and contributions (% of profit) 0.0
    Other taxes (% of profit) 3.6
    Answer Score
    Postfiling index (0-100) 89.9
    VAT refunds
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission monthly
    Does a VAT/GST refund process exist per the case study? Yes
    Restrictions on VAT refund process None
    Likelihood of VAT audit Likely
    Time to comply with VAT refund (hours) 10.0 80.0
    Time to obtain a VAT refund (weeks) 10.5 86.0
    Corporate income tax audits
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Unlikely
    Time to comply with a corporate income tax audit (hours) 5.0 93.6
    Time to complete a corporate income tax audit (weeks) 0.0 100.0
    Administrative appeal process
    First level administrative appeal authority Commissioner General of the Botswana Unified Revenue Service
    Is the appeal authority independent? Independent department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines Online/in printed publication/in person at the tax office
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? No
    Legal time limit