🇧🇼 Botswana Statutory Tax Guide
Botswana Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Botswana Unified Revenue Service (BURS).
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📜 Statutory Authority & Legal Framework
In Botswana, personal income taxation is administered by the Botswana Unified Revenue Service (BURS) under the authority of Income Tax Act (Cap 52:01).
Botswana individual income tax with P48,000 tax-free threshold and progressive bands from 5% to 25%.
📊 2026 Progressive Marginal Tax Brackets
ISO: BWP| Income Bracket (P) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| First P48,000 (0%) | 0.0% | Tax-Free Allowance |
| P48,001 – P96,000 (5%) | 5.0% | Tier 2 |
| P96,001 – P144,000 (12.5%) | 12.5% | Tier 3 |
| P144,001 – P192,000 (18.75%) | 18.8% | Tier 4 |
| Over P192,000 (25%) | 25.0% | Tier 5 |
Frequently Asked Questions: Botswana Taxation
What are the income tax brackets in Botswana? ↓
Botswana operates a progressive tax system administered by Botswana Unified Revenue Service (BURS) under Income Tax Act (Cap 52:01).
What social security or pension contributions apply in Botswana? ↓
Mandatory contributions include: None.