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Botswana - Overview and introduction 

Taxation of international executives

An individual, resident in Botswana, is liable for taxation on his/her earnings and profits generated from a source or deemed source within Botswana. Profits include both income and capital gains realized by the individual. Income tax payable by individuals is calculated by applying a graduated rate schedule to taxable income. The top rate is 25 percent on income in excess of BWP144,000 per year.


The official currency of Botswana is the Botswana Pula (BWP).


Herein, the host country refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.


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© 2013 KPMG, the Botswana partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International), a Swiss entity. All rights reserved.

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 Botswana

Taxation of international executives