Botswana VAT registration threshold
Botswana VAT registration threshold is 1000000 BWP, in force since 1 Jul 2026. Last checked against the official source on 26 Aug 2026.
The turnover at which VAT/GST registration becomes compulsory in Botswana, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
Compare VAT registration threshold across all 34 African countries →
| Current value | 1000000 BWP |
|---|---|
| In force from | 2026-07-01 |
| Official source | Value Added Tax Act, 2026 (No. 15 of 2026), Supplement A — Botswana Government Extraordinary Gazette dated 1st July 2026 (published by BURS): s 12(2) 'The registration threshold referred to in subsection (1) shall be the amount specified in paragraph 2 of Schedule 5'; Schedule 5 para 2: 'For purposes of section 12 (2), the amount is P1 000 000.' Commenced 1 July 2026 by SI 95 of 2026 (Value Added Tax Act (Part Commencement Date) Order, 2026). |
| Last verified | 2026-08-26 |
| Verification | primary — No verification limitation recorded — read from the official source cited. Primary: the 2026 Act text and its 1 July 2026 commencement order were read on the official BURS publication of Supplement A / SI 95 of 2026. |
| Provenance | source fingerprint |
What this value means
VALUE CHANGE: the general compulsory VAT registration threshold is now BWP 1,000,000. Value Added Tax Act, 2026 (No. 15 of 2026) s 12(2) points the registration threshold to Schedule 5 paragraph 2, which states 'For purposes of section 12 (2), the amount is P1 000 000.' The Act was commenced on 1 July 2026 by SI 95 of 2026. Cap 50:03 is superseded. PERIOD BASIS: annual (any 12-month or lesser period) value of taxable supplies exceeding BWP 1,000,000, or a reasonable expectation that the next 12 months will exceed that amount (s 12(1)(a)-(b)). Application to BURS within the Act's time limits. REMOTE / NON-ESTABLISHED SUPPLIERS: a SEPARATE threshold of BWP 500,000 applies to suppliers of remote services (s 13(2) / Schedule 5 para 3). Voluntary registration is available above BWP 500,000 (s 14(2) / Schedule 5 para 4). Do not conflate the remote-services P500,000 figure with the general compulsory threshold. IMPORTED DIGITAL SERVICES: large unregistered person is defined at BWP 1,000,000 (Schedule 5 para 1) for reverse-charge registration; that is the same number as the general threshold but a different limb. Traps: (1) The BURS homepage and older Cap 50:03 consolidations still say P500,000 — those are stale against the commenced 2026 Act. (2) The 2015 amendment debate (P500,000 vs P1,000,000) is resolved by Act 15 of 2026 Schedule 5. (3) Private-healthcare and remote-services commencement dates inside the 2026 reform package must not be read as changing the general s 12 threshold.
Get it programmatically
curl https://afriref.dev/v1/bw/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://afriref.dev/v1/bw/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/bw/vat-registration-thresholdOther Botswana series: Monetary Policy Rate (MoPR) · VAT standard rate · Minimum wage (general hourly rate, scheduled trades) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Prescribed rate of interest · Personal income tax brackets (resident individuals) · Statutory social-insurance contributions
The same figure elsewhere: Burkina Faso · Cameroon · Central African Republic · Chad · Côte d'Ivoire · all 34