Botswana Tax Tables 2023 - Tax Rates and Thresholds in Botswana
This page contains the tax table information used for the calculation of tax and payroll deductions in Botswana in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ BW, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Botswana or would like to add to or suggest amendments to the information herein then please contact us.
2023 Tax Tables [Quick Links]
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Botswana Personal Income Tax Tables in 2023
The Income tax rates and personal allowances in Botswana are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Botswana Tax Calculator 2023.
Botswana Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Income from P 0.000.00 | to | P 48,000.00 |
| 5% | Income from P 48,000.01 | to | P 84,000.00 |
| 12.5% | Income from P 84,000.01 | to | P 120,000.00 |
| 18.75% | Income from P 120,000.01 | to | P 156,000.00 |
| 25% | Income from P 156,000.01 | | and above |
Botswana Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 5% | Income from P 0.000.00 | to | P 48,000.00 |
| 12.5% | Income from P 48,000.01 | to | P 84,000.00 |
| 17.75% | Income from P 84,000.01 | to | P 120,000.00 |
| 25% | Income from P 120,000.01 | | and above |
Botswana Social Security Rates in 2023
There are no social security contributions taxes in Botswana for both employees and employers in the 2023 Tax year. This means that unlike many other countries, where social security contributions are a significant part of the employment and taxation landscape, Botswana does not have such a system in place. This absence of social security contributions reflects the unique socio-economic and policy environment of Botswana.
Botswana Social Security in 2023: Rates for Employers and Employees| Social security category | Employee | Employer | Total |
|---|
| No Social Security in Botswana in 2025 | 0% | 0% | 0% |
Botswana Social Security in 2023: Earnings Thresholds for Employers and Employees| Social security category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| No Social Security in Botswana in 2025 | n/a | n/a | n/a | n/a |
Botswana VAT Rates in 2023
VAT rates for Botswana are reviewed annually, you can use the VAT Calculator to calculate VAT due in Botswana or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
Botswana VAT Rates| VAT Rate | VAT Description |
|---|
| 0% | Zero Rated |
| 12% | Standard Rate |
Historic Tax Tables supported for Botswana
The following tax tables are supported by iCalculator™ BW as part of the suite of free tax tools we provide for Botswana.