Botswana’s new tax laws: What they mean for Batswana

Friday, August 28, 2026 | 370 Views |

Botswana's tax system underwent major reforms on 1 July 2026 with the introduction of new tax administration, Value Added Tax (VAT) and income tax legislation.

The changes are aimed at modernising the tax framework, broadening the tax base and strengthening government revenue collection at a time of fiscal pressures and weaker diamond revenues. While the reforms are largely technical, their real significance lies in their impact on households, businesses, investors and pension fund members.

Higher taxes for high-income earners

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