Taxation of International Expatriates
Taxation of International Expatriates
This summary covers relevant income tax as well as key aspects of the tax legislation relating to expatriate employees working in Botswana, providing a useful overview of the issues that can affect employees on foreign secondments or assignments.
An individual, resident in Botswana, is liable for taxation on his/her earnings and profits generated from a source or deemed source within Botswana. Profits include both income and capital gains realized by the individual. Tax rates are similar for both resident and non-resident individuals. Income tax payable by individuals is calculated by applying a graduated rate schedule to taxable income.
The top rate is 25 percent on income in excess of BWP 120,000 per year.
The official currency of Botswana is the Botswana Pula (BWP).
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