Tax Registration

Botswana Unified Revenue Services (BURS), a semi- autonomous body is responsible for registration of tax payments. BURS offices are countrywide. Up to five types of taxes may require registration:

  • Company Tax
  • Pay As You Earn (PAYE)
  • Capital Transfer Tax
  • Value Added Tax (VAT)
  • Withholding taxes (in relation to dividends, management fees, etc.).

Company Tax and VAT

All taxes are registered using the same forms. For corporate tax, the applicant is required to declare whether any taxes will be withheld, in which case withholding tax registration included. Registration for VAT is possible once corporate tax registration has been completed. Application forms can be collected from any BURS office or downloaded from the BURS website,

The following documents must be submitted with the registration application forms:

  1. Copy of Certificate of Incorporation and Registration.
  2. Memorandum and articles of association/partnership deed/constitution (for companies registered before July 2007).
  3. Copies of forms 2, 2A, 2B, 2C, 2D, 8, 13, 14, and 15 (for companies registered on or after 1 July 2007). The requirements for constitution in section b) and forms in section c) are unnecessary.
  4. Copies of Omang/passports for the public officer and directors.
  5. List of assets owned by the company.
  6. Bank account details. Tax registration is conditional on having a registered bank account.

If projected annual turnover is less than P500,000, a company applying for VAT is required to write a letter requesting to be registered voluntarily. No additional supporting explanation is required.

Registration usually takes five days, following which the company will be issued with a Tax Identification Number (TIN).

Individual Tax Registration

The following documents and details are required for registration as a taxpayer. Once registered, the individual will be provided with a TIN. The threshold for personal income tax is P2,499.00 per month:

  1. Certified copy of Omang (citizens), or certified copy of passport (non-citizens)
  2. Residence and work permits (non-citizens)
  3. Postal address
  4. Residential/physical address
  5. Registered office address
  6. Contact details
  7. Source of income