Botswana income tax rates
Statutory annual income tax rate schedule for RESIDENT individuals, Schedule 1 Part I paragraph 1 of the Income Tax Act, 2026, as published in BURS' Tax Table and Guidance Notes. Botswana's tax year runs 1 July to 30 June; the schedule is in Pula and is not automatically indexed.
| Current value | 6 entries — see the API for the full schedule |
|---|---|
| In force from | 2026-07-01 |
| Official source | BURS — Tax Table and Guidance Notes (for Employee's Income), EFFECTIVE FROM 1ST JULY 2026, approved by the Commissioner General under s 142(1)(a) of the Income Tax Act; Part II Table I 'Annual Tax Deduction Table for Resident Employees (From tax year 2026-27) July 2026 onwards'. Statutory basis: Income Tax Act, 2026 (No. 13 of 2026), Schedule 1 Part I para 1 |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
NEW TOP BRACKET FROM 1 JULY 2026. Verbatim from the BURS annual table: 0 - 48,000 Nil; 48,001 - 84,000: 0 + 5% of excess over P48,000; 84,001 - 120,000: 1,800 + 12.5% of excess over P84,000; 120,001 - 156,000: 6,300 + 18.75% of excess over P120,000; 156,001 - 400,000: 13,050 + 25% of excess over P156,000; 400,001 and above: 74,050 + 27.5% of excess over P400,000. The 27.5 percent band is NEW — the top marginal rate was 25 percent for tax years 2020/21 through 2025/26. RECENT THRESHOLD CHANGE: the tax-free threshold was raised from P36,000 to P48,000 with effect from 1 July 2021 by the Income Tax (Amendment) Act, 2021 (assented 29 April 2021, gazetted 14 May 2021); the lower four bands are otherwise unchanged since then. POLICY TRAIL: the 2025 Budget proposed +1.5 percentage points on the last bracket; implementation was paused after objections to the definition of the top-earner threshold; the 2026 Budget Speech (para 116) then set the revised top-earner threshold at 'P400,001 and above per annum, which will attract an additional 2.5 percent tax' — enacted as the 27.5 percent band. NON-RESIDENT INDIVIDUALS are on a separate schedule with no exempt band (annual): 0 - 84,000 at 5% of every Pula; 84,000 - 120,000: 4,200 + 12.5%; 120,000 - 156,000: 8,700 + 18.75%; 156,000 - 400,000: 15,450 + 25%; 400,000+: 76,450 + 27.5%. CAPITAL GAINS of individuals use a third schedule (net aggregate gain): nil to P36,000, then 5 / 12.5 / 18.75 / 25 / 27.5 percent on the same upper break points. The only deduction allowable against employment income for PAYE purposes is the employee's contribution to an approved superannuation fund; there is no general personal allowance beyond the P48,000 zero band, and no CPI indexation mechanism, so brackets move only by legislation. BURS publishes daily, weekly and monthly PAYE lookup tables plus grossing-up tables for tax-free pay in the same document. ACCESS NOTE: the tax-table PDF is ~11 MB and 180 pages; the annual tables are at pages 158 and 178 (Part V retains the 2020/21-2025/26 and 2011/12-2020/21 schedules).
Earlier values
| From | Value | Source |
|---|---|---|
| 2021-07-01 | structured | BURS — Tax Table and Guidance Notes effective 1 July 2026, P |
Get it programmatically
curl https://afriref.dev/v1/bw/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/bw/income-tax/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/bw/income-taxOther Botswana series: policy interest rate · VAT rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate