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How Personal Income Is Taxed in Botswana
Botswana generally taxes individuals according to where their income comes from. In practical terms, income connected to employment, business activities, professional services, investments, or other taxable sources within Botswana may fall within the country’s tax system. This source-based approach can also extend to some work performed outside Botswana. For example, where an employee normally works…
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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…