Botswana public holidays 2026, VAT rate and tax data
Botswana: VAT rate 14% since 1 Apr 2023; 14 public holidays in 2026 (next: Christmas Day, 25 Dec 2026); corporate tax rate 24.5%; minimum wage 9.06 BWP/hour; policy interest rate 5.5%; inflation rate (CPI) 7.8%.
11 series, each cited to the official source it was verified against; most recently verified 26 Oct 2026. Currency BWP.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "BW", "series": "vat", "value": 14, "unit": "percent", "effective_from": "2023-04-01", "last_confirmed": "2026-10-10", "source": { "name": "Value Added Tax Act, 2026 (No. 15 of 2026), s 7(2): 'The rate of VAT…", "url": "https://www.burs.org.bw/index.php/tax/tax-laws-2026?download=958:value-added-tax-act-2026" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"bw","amount":1000}.
Botswana public holidays 2026
14 days in 2026; next: Christmas Day on 25 Dec 2026. Official source: Public Holidays Act (Cap 03:07), Schedule and s 2(1) · last verified 9 Sep 2026
Fixed by law 12 Confirmed 2
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day Falls on a Thursday in this year. |
Fixed by law | Public Holidays Act (Cap 03:07)… |
| 2 Jan 2026 Fri | 2nd January Falls on a Friday in this year. |
Fixed by law | Public Holidays Act (Cap 03:07)… |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Public Holidays Act (Cap 03:07)… |
| 4 Apr 2026 Sat | Saturday following Good Friday (Holy Saturday) | Fixed by law | Public Holidays Act (Cap 03:07)… |
| 6 Apr 2026 Mon | Easter Monday | Fixed by law | Public Holidays Act (Cap 03:07)… |
| 1 May 2026 Fri | Labour Day Falls on a Friday in this year. |
Fixed by law | Public Holidays Act (Cap 03:07)… |
| 14 May 2026 Thu | Ascension Day Falls on a Thursday in this year. |
Fixed by law | Public Holidays Act (Cap 03:07)… |
| 1 Jul 2026 Wed | Sir Seretse Khama Day Falls on a Wednesday in this year. |
Fixed by law | Public Holidays Act (Cap 03:07)… |
| 20 Jul 2026 Mon | President's Day (third Monday in July) | Confirmed | Public Holidays Act (Cap 03:07)… |
| 21 Jul 2026 Tue | Tuesday following President's Day | Confirmed | Public Holidays Act (Cap 03:07)… |
| 30 Sep 2026 Wed | Botswana Day Falls on a Wednesday in this year. |
Fixed by law | Public Holidays Act (Cap 03:07)… |
| 1 Oct 2026 Thu | 1st October Falls on a Thursday in this year. |
Fixed by law | Public Holidays Act (Cap 03:07)… |
| 25 Dec 2026 Fri | Christmas Day Falls on a Friday in this year. |
Fixed by law | Public Holidays Act (Cap 03:07)… |
| 26 Dec 2026 Sat | Boxing Day Falls on a Saturday in this year. |
Fixed by law | Public Holidays Act (Cap 03:07)… |
2027 dates already held (14)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day | Fixed by law | Public Holidays Act (Cap 03:07)… |
| 2 Jan 2027 Sat | 2nd January falls Saturday; no general Saturday substitution |
Fixed by law | Public Holidays Act (Cap 03:07)… |
| 26 Mar 2027 Fri | Good Friday | Fixed by law | Public Holidays Act (Cap 03:07)… |
| 27 Mar 2027 Sat | Saturday following Good Friday | Fixed by law | Public Holidays Act (Cap 03:07)… |
| 29 Mar 2027 Mon | Easter Monday | Fixed by law | Public Holidays Act (Cap 03:07)… |
| 1 May 2027 Sat | Labour Day falls Saturday; no general Saturday substitution |
Fixed by law | Public Holidays Act (Cap 03:07)… |
| 6 May 2027 Thu | Ascension Day | Fixed by law | Public Holidays Act (Cap 03:07)… |
| 1 Jul 2027 Thu | Sir Seretse Khama Day | Fixed by law | Public Holidays Act (Cap 03:07)… |
| 19 Jul 2027 Mon | President's Day (third Monday in July) | Confirmed | Public Holidays Act (Cap 03:07)… |
| 20 Jul 2027 Tue | Tuesday following President's Day | Confirmed | Public Holidays Act (Cap 03:07)… |
| 30 Sep 2027 Thu | Botswana Day | Fixed by law | Public Holidays Act (Cap 03:07)… |
| 1 Oct 2027 Fri | 1st October | Fixed by law | Public Holidays Act (Cap 03:07)… |
| 25 Dec 2027 Sat | Christmas Day falls Saturday; no general Saturday substitution |
Fixed by law | Public Holidays Act (Cap 03:07)… |
| 27 Dec 2027 Mon | Boxing Day observed (26 December falls on a Sunday, s.2(1) proviso (i)) | Substitute | Public Holidays Act (Cap 03:07)… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Botswana value
Rate schedules and breakdowns
Minimum wage (general hourly rate, scheduled trades)
9.06 BWP/hour (general rate for the scheduled trades under S.I. No. 7 of 2024; agriculture and domestic service are fixed monthly — see notes) · in force from 2024-02-01 · Official source: Botswana Daily News (Botswana Press Agency, Government of Botswana)… · last verified 23 Oct 2026 attested
Schedule
| key | label | value | unit | effective from | monthly equivalent | monthly basis | instrument |
|---|---|---|---|---|---|---|---|
| scheduled-trades | Scheduled trades (general hourly rate) | 9.06 | BWP per hour | 2024-02-01 | 2120.04 | The Ministry's own arithmetic, equivalent to a 234-hour month | Statutory Instrument No. 7 of 2024 |
| A 23.5% increase. Retail distributive trade had been lower at P6.51/hour and received a once-off 12.75% catch-up to P7.34 so that it entered the general increase alongside the other trades - which is why the scheduled trades now share one rate rather than a spread. | |||||||
| agriculture-and-domestic | Agricultural sector and domestic service | 1500 | BWP per month | 2024-02-01 | — | — | Statutory Instrument No. 7 of 2024 |
| A 38.4% increase, and note the DIFFERENT BASIS: this is a monthly figure, not an hourly one. Applying the P9.06 hourly rate to agricultural or domestic workers is the most likely error here, and it overstates pay by roughly 40% against a 234-hour month. | |||||||
Withholding tax rates
3–15% across 9 withholding taxes — no single rate · in force from 2026-07-01 · Official source: Income Tax Act, 2026 (Act No. 13 of 2026), Supplement A, Botswana Government… · last verified 10 Oct 2026
Rates by payment type
| key | label | rate | applies to | effective from | Source |
|---|---|---|---|---|---|
| dividends | Dividends | 10 | Dividends that are Botswana source income paid to a non-resident; final withholding on the gross amount (Income Tax Act 2026, ss 10(1)(a), 10(3)(a), 132(1), 140). | 2021-07-01 | Income Tax Act 2026, Schedule 1 Part I… |
| Same 10% rate applies to dividends paid to residents (Schedule 1 para 7(a)); withholding is a final tax. | |||||
| interest | Interest | 15 | Interest that is Botswana source income paid to a non-resident without a Botswana permanent establishment; withheld on the gross amount (ss 10(1)(a), 132(1)). | — | Income Tax Act 2026, Schedule 1 Part I… |
| Interest paid to a resident or to a Botswana permanent establishment of a non-resident is instead withheld at 10% under the resident withholding table (Schedule 1 para 7(b)). | |||||
| royalties | Royalties | 15 | Royalties that are Botswana source income paid to a non-resident; withheld on the gross amount (ss 10(1)(a), 132(1)). | — | Income Tax Act 2026, Schedule 1 Part I… |
| management-consultancy-fees | Management, consultancy and technical fees ("technical fees") | 15 | Technical fees that are Botswana source income paid to a non-resident. Section 2 defines 'technical fee' as any amount payable for 'an administrative, managerial, technical, or consulting service or any similar service, whether or not such service is of a professional nature... or the development or customisation of software' — this subsumes the former management or consultancy fee withholding under Cap 52:01 at the same rate. | — | Income Tax Act 2026, Schedule 1 Part I… |
| Note the 2026 definition is broader than the old management-or-consultancy head: it expressly covers technical services and software development/customisation. | |||||
| entertainment-fees | Entertainment fees | 10 | Entertainment fees derived by a non-resident entertainer, or group of non-resident entertainers, from participation in a performance taking place in Botswana (s 10(1)(b)); withheld on the gross amount. | — | Income Tax Act 2026, Schedule 1 Part I… |
| Applies even where the fee is derived by a person other than the entertainer (s 10(2)). | |||||
| directors-fees | Director's fees (non-resident directors) | 15 | Director's fees that are Botswana source income paid to a non-resident (new withholding category from 1 July 2026). | 2026-07-01 | Income Tax Act 2026, Schedule 1 Part I… |
| New head of non-resident tax introduced by the Income Tax Act 2026; resident directors' fees are withheld at 10% (Schedule 1 para 7(c)). | |||||
| insurance-premiums | Insurance premiums | 3 | Insurance premiums that are Botswana source income paid to a non-resident (new withholding category from 1 July 2026). | 2026-07-01 | Income Tax Act 2026, Schedule 1 Part I… |
| New head of non-resident tax introduced by the Income Tax Act 2026. | |||||
| natural-resource-amounts | Natural resource amounts | 15 | Natural resource amounts that are Botswana source income derived by a non-resident (new withholding category from 1 July 2026). | 2026-07-01 | Income Tax Act 2026, Schedule 1 Part I… |
| New head of non-resident tax introduced by the Income Tax Act 2026. | |||||
| repatriated-profits | Repatriated profits (branch profits tax) | 10 | Repatriated profit for a tax year of a Botswana permanent establishment of a non-resident, as determined under section 99 (new from 1 July 2026). | 2026-07-01 | Income Tax Act 2026, s 10(1)(c) and… |
| Effectively a branch-profits tax paralleling the 10% dividend withholding; introduced alongside the cut of the non-resident company rate from 30% to 24.5%. | |||||
Personal income tax brackets (resident individuals)
0–27.5% across 6 bands · in force from 2026-07-01 · Official source: BURS · last verified 24 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 48000 | 0 |
| 48000 | 84000 | 5 |
| 84000 | 120000 | 12.5 |
| 120000 | 156000 | 18.75 |
| 156000 | 400000 | 25 |
| 400000 | — | 27.5 |
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