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...
The Companies (Amendment) Act, 2025 has introduced several significant changes to Botswana’s corporate landscape. These amendments are aimed at enhancing transparency, corporate governance, and regulatory oversight in line with the requirements of the Financial...
