Botswana’s Value Added Tax framework has introduced important requirements relating to remote services and reverse charged supplies, affecting businesses, Government entities, certain unregistered persons and suppliers of services located outside Botswana. The Value...
Botswana introduced significant tax reforms effective 1 July 2026, bringing into effect a replacement Income Tax Act, 2026, a new Tax Administration Act, 2026, and updated regulations covering income tax, transfer pricing, VAT and tax administration. For businesses,...
Determining a “resident individual” and a “non-resident employee” The relevant rules are principally in sections 2, 7, 8 and 14 of the Income Tax Act, 2026 that commenced from 01 July 2026. 1. Resident individual Under section 7, an individual is a Botswana tax...
