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Botswana: VAT Amendment Act, 2025, introducing VAT on remote services, now effective

Effective as of June 1, 2026

june 4, 2026

The Value Added Tax (Amendment) Act, 2025, which was enacted in October 2025, became effective on June 1, 2026, through Statutory Instrument No.72 of 2026.

The Act, which aims to modernize the VAT system in Botswana, introduces VAT on remote services supplied by nonresident suppliers.

Read a June 2026 report prepared by the KPMG member firm in Botswana

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