Expatriate tax ebook - Botswana

Facts and figures

Pre arrival procedures
Employment visas
Tax year
Tax returns and compliance
Income tax rates

Pre arrival procedures

For entry into Botswana one needs a visa and for taking up any employment one has to obtain a work permit and a residence permit. Citizens of countries that require entry visas must apply in person at the nearest consulate of Botswana.

All Commonwealth countries do not require visas for entry into Botswana except for Bangladesh, Ghana, India, Nigeria, Pakistan, and Sri Lanka.

All travellers to Botswana will need a passport valid for 90 days following departure date and all passports should have at least two unused pages.

Visas are normally issued for 30 days and are issued within a period of 2 to 3 weeks, but an extension of a further 30 days to a maximum of 90 days stay may be granted.

There are 2 types of visas – Single entry and Multiple entry visa

Separate application form to be filled up by each family member and all necessary documents to be attached.

A letter from the host/sponsor is essential.

There are no tax related issues that an expatriate needs to put in place.

Employment visas

Work permit applications are dealt with by the Labour and Immigration departments.

The application must be submitted by the employer on behalf of the employee.

If the job is on the official shortage list of occupation, eg: accounting/auditing, medical sector and some engineering type jobs, it stands a better chance of getting a work permit.

Obtaining a work permit would take four weeks from the time of application.

Tax Year
The tax year starts on 01 July and ends on 30 June

Tax returns and compliance
Personal tax returns are to be submitted by 30 September.

All individuals earning more than the taxable limit are required to file a tax return. If an individual only earns salary on which tax is deducted, he need not file his tax return unless requested by the Commissioner of Taxes.

The employer has an obligation to deduct and pay tax on a monthly basis on the total employment earnings of the employee

There are penalties imposed for late filing of tax returns

There are no other filing obligations for expatriates apart from filing of a personal tax return

Income tax rates

Income tax rates (to 30 June 2012)

For Residents	Rate (%)
0 - 36,000	0
36,001 - 72,000	0 + 5% of excess over P36,000
72,001 - 108,000	1,800 + 12.5% of excess over P72,000
108,001 - 144,000	6,300+ 18.75% of excess over P108,000
above 144,000	13,050 + 25% of excess over P144,000

Individuals non-residents

Taxable income

For Non Residents	Rate (%)
0 - 72,000	5% for every rule
72,001 - 108,000	3,600 + 12.5% of excess over P72,000
108,001 - 144,000	8,100 + 18.75% of excess over P108,000
above 144,000	14,850 + 25% of excess over P144,000

Last updated 13 June 2011

This information has been provided by Grant Thornton Botswana, a member firm within Grant Thornton International Ltd, and is for informational purposes only. Neither Grant Thornton Botswana nor Grant Thornton International Ltd can guarantee the accuracy, timeliness or completeness of the data contained herein. As such, you should not act on the information without first seeking professional tax advice.

Grant Thornton International Ltd and the member firms are not a worldwide partnership. Services are delivered independently by the member firms.
Disclaimer

Contact us

For further information on expatriate tax services in Botswana please contact Director Taxation Services, Rajesh Narasimhan.

Related websites

Grant Thornton Botswana
Botswana Unified Revenue Service

Related publications

http://gt.co.bw/publications/

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