Latest posts
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Botswana’s Corporate Tax Filing Deadlines, Payments And BURS Rules
Corporate tax compliance in Botswana depends on keeping reliable records, observing filing deadlines, and planning payments throughout the business year. The system places responsibility on companies to calculate their taxable income and disclose it correctly. Understanding how these obligations fit together helps businesses manage cash flow and avoid unnecessary administrative pressure. Choosing the Accounting Period…
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Corporate Group Tax Treatment in Botswana
Botswana generally treats each company within a corporate group as a separate taxpayer. This means businesses under common private ownership cannot normally combine profits and losses when determining corporate income tax. A notable exception applies to wholly owned subsidiaries of the Botswana Development Corporation Limited (BDC). Established in 1970 and wholly owned by the Botswana…
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Botswana’s Corporate Tax Incentives: SPEDU Tax Rates, Foreign Tax Credits and Eligibility Guide
Botswana provides targeted tax incentives to encourage investments that contribute to economic development, employment, productive capacity and regional growth. Qualifying business development projects may receive additional relief relating to revenue or capital expenditure where the government considers the investment beneficial to the country. For example, a company establishing a food-processing facility that purchases agricultural produce…
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Botswana Corporate Tax Guide: VAT, Customs, Payroll and Business Taxes Explained
Did you know that running a business in Botswana involves more than paying corporate income tax? Depending on the nature of a company’s activities, additional obligations may arise from sales, imports, property ownership, asset transfers and employee remuneration. Value-added tax (VAT) is one of the most common considerations for businesses, while customs duties, vocational training…
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Withholding Tax in Botswana
Withholding tax is an important consideration for businesses making certain types of payments in Botswana. Instead of leaving the recipient to account for all the tax later, the system generally requires the person making a qualifying payment to deduct a portion at source and remit it to the tax authorities. For a business, this means…