Liberal tax regime:
22% corporate, and
25% personal tax,
with 15% corporate tax for manufacturing and ifsc-registered companies (lowest taxes in the sadc region).
Why Invest in Botswana
Botswana International Rankings
Key Facts and Figures
No restrictions on business ownership
Duty rebates on raw material imported
Duty rebate on importation of machinery
10 years negotiable tax holiday up to maximum
No foreign exchange controls; remittance and full repatriation of profits and dividends.
Deductible training rebate of 200%
Incentives for IFSC Accredited Companies
Access to a growing network of Double Taxation Avoidance (DTA) Treaties.
A competitive corporate tax incentive framework;
Denomination of share capital in any major convertible currency.
Exemption from Capital Gains Tax (CGT) and Withholding Tax (WHT).
The SPEDU Region has the following incentives:
5% corporate tax for the first five (5) years, thereafter 10%
Duty rebates on raw material imported. Provide rebate of customs duties and value.
Added tax under schedule 4 – rebate item 470.03,
vat act third Schedule – item 470. 03 for manufacturing done exclusively for Export outside common customs area (cca)
Provides rebate for customs duties and value added tax for Importation of raw materials under schedule 3 of the customs Tariff and vat act
Special Economic Zones (SEZ) Economic incentives
Duty-free Imports of Specialist Plant and
Machinery for Manufacturing Purposes
Waiver on Transfer Duty on Land and
Property and Property Tax Exemption for
five (5) years
Zero-rated VAT on Raw Materials for
Manufacturing for Export
Fast tracked land allocation and long
term renewable land leases