DoubleTaxationTaxes on salary: Botswana preliminary data
How much income tax and social contributions are paid on a salary in Botswana, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | BWP 976,758 ≈ €60,000 |
|---|---|
| Income tax | BWP 232,658 ≈ €14,292 |
| Take-home pay | BWP 744,099 ≈ €45,708 |
| Employer's labour cost | BWP 976,758 ≈ €60,000 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 BWP 488,379 | €60,000 BWP 976,758 | €120,000 BWP 1,953,516 |
|---|---|---|---|
| Sole proprietor | BWP 84,924 19.3 % | BWP 205,798 23.4 % | BWP 447,545 25.5 % |
| Company | BWP 130,983 29.8 % | BWP 261,966 29.8 % | BWP 523,933 29.8 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Botswana yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 16.279297 BWP (UN Treasury operational rate of exchange effective 31 Dec 2025 (in force on 2 Jan 2026), 2026-01-02) ↗
Sources
- BURS — Tax Table and Guidance Notes for employees' income, effective 1 July 2026 (annual table for resident employees; previous-years table 2020/21-2025/26)
- Botswana Government Gazette Extraordinary Vol. LXIII No. 136 (15 Dec 2025) — Income Tax Bill 2025 (Bill No. 36 of 2025), Schedule rates, s. 53
- US SSA — Social Security Programs Throughout the World: Africa, 2019 — Botswana
- UN Treasury — UN operational rates of exchange (rate effective 31 Dec 2025)
- OECD Corporate Tax Statistics — combined statutory CIT rate 2026
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.