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...
