The 2026 Tax Administration Act, A brief comparison against the Income Tax and VAT Acts

Botswana’s tax environment is set for one of its most significant updates in decades. The proposed Tax Administration Act, together with related Income Tax, VAT and Customs legislative changes, is expected to reshape how taxpayers register, file returns, keep records, issue invoices, manage disputes and comply with tax obligations.

To help businesses, taxpayers and professionals understand the proposed changes, DSS has prepared a downloadable summary document: The 2026 Tax Administration Act – A Brief Comparison Against the Income Tax and VAT Acts.

This guide highlights key areas including:

  • Tax registration and Taxpayer Identification Numbers
  • Record keeping requirements
  • Returns filing and advance returns
  • Electronic billing and invoicing
  • Tax assessments, objections and appeals
  • Collection and recovery of tax
  • Refunds and remission of tax
  • Tax Clearance Certificates
  • Rulings and advice
  • ICT use in tax transactions
  • Administrative penalties and tax offences

The proposed changes are expected to modernise Botswana’s tax administration framework and place greater emphasis on structured compliance, accurate records and timely submissions.

Download the full DSS tax summary below to better understand what these changes may mean for your business.

The 2026 Tax Administration Act, A brief comparison against the Income Tax and VAT Acts

For assistance with tax compliance, advisory, BURS processes or understanding how these proposed changes may affect your organisation, contact DSS.

Contact DSS
WhatsApp: (+267) 77007471
Call: +267 3952474
Email: tax@dss.co.bw

Website: www.dss.co.bw

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