Summary
Taxation in Botswana is governed by a comprehensive legal framework applicable to both individuals and businesses, covering income tax, value added tax (VAT), customs duties, and other levies. Key tax laws include the Income Tax Act, 1995 and the Value Added Tax Act, 2001. Other substantive laws within the regulatory framework for the sector can be found below. The official versions of the laws are in English. The government regulating entity is the Botswana Unified Revenue Service (BURS).
The tax laws are available on the government website.