#

Ease of Doing Business in

Botswana

Botswana Download Profile (1720.2KB, pdf)
Region Sub-Saharan Africa
Income Category Upper middle income
Population 2,262,485
GNI Per Capita (US$) 6,510
City covered Gaborone

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 71 70 down
1
65.55 65.39 down
0.16
Starting a Business 153 143 down
10
76.21 76.21
-
Dealing with Construction Permits 50 53 up
3
74.81 73.70 up
1.11
Getting Electricity 125 124 down
1
59.25 59.34 down
0.09
Registering Property 70 69 down
1
67.27 67.25 up
0.02
Getting Credit 75 70 down
5
55.00 55.00
-
Protecting Minority Investors 81 78 down
3
55.00 55.00
-
Paying Taxes 55 52 down
3
80.58 80.58
-
Trading across Borders 51 51
-
85.93 85.93
-
Enforcing Contracts 132 130 down
2
50.95 50.95
-
Resolving Insolvency 64 64
-
50.53 49.97 up
0.56

Positive= Doing Business reform making it easier to do business.Negative= Change making it more difficult to do business.

DB 2017 Rank:

55

DB 2016 Rank:

52

Change in Rank:

down3

DB 2017 DTF (% points):

80.58

DB 2016 DTF (% points):

80.58

Change in DTF (% points):

0.00

Indicator Botswana Sub-Saharan Africa OECD high income
Payments (number per year) info_outline 34 38.8 10.9
Time (hours per year) info_outline 152 304.2 163.4
Total tax rate (% of profit) info_outline 25.1 47.0 40.9
Postfiling index (0-100) info_outline 89.9 54.1 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Corporate income tax 5 40 22% taxable profit 20.41
Training tax 0 jointly 0.2% turnover 3.54
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: 34 152 25.1
  • 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 80.0
    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 93.6
    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

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.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.