From 1 July 2026, Botswana’s new income-tax measures introduce important changes affecting individuals, employers and companies. These include a new personal income-tax rate of 37.5% for annual income of P400,000 and above, an increase in the corporate income-tax rate from 22% to 24.5%, and greater emphasis on accurate PAYE deductions and remittances. The reforms also […]
From 1 July 2026, Botswana’s new income-tax measures introduce important changes affecting individuals, employers and companies. These include a new personal income-tax rate of 37.5% for annual income of P400,000 and above, an increase in the corporate income-tax rate from 22% to 24.5%, and greater emphasis on accurate PAYE deductions and remittances.
The reforms also introduce a simplified tax regime for qualifying small businesses and sole proprietors, revise certain withholding-tax rules and provide clearer guidance on when foreign businesses become taxable in Botswana. The effect of these changes will vary according to a business’s structure, income, sector and payment arrangements.
Preparing early will help businesses avoid payroll errors, unexpected tax liabilities and compliance difficulties. Fairpoint Corporate Services’ overview brings the key changes together, helping employers and business owners understand their obligations, adjust their systems and transition confidently into the new tax environment.
Fairpoint Corporate Services encourages businesses to review legacy professional service costs and explore affordable bundled support before making difficult workforce decisions.
Read article