Botswana: Reminder of VAT rate reverting to 14%

Effective 3 February 2023

Effective 3 February 2023

The value added tax (VAT) rate will revert to 14% (from the 12% applicable during the past six months), effective 3 February 2023.  

KPMG observation

Taxpayers may need to start updating their accounting systems to prepare for the change. The Transmissional Rules stipulated in section 70 of the VAT need to be applied so that VAT is charged at the correct rates based the time of supply rules.

For more information, contact a KPMG tax professional in Botswana:

Natasha Mulenga |

Leonard Muza |

Kenneth Sakonda |



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