Botswana Proposes Major Tax and Customs Reform Package

• Botswana’s Ministry of Finance has proposed a legislative package to reform tax administration, income tax, VAT, and customs rules.
• The Income Tax Bill (2025) would raise the corporate tax rate from 22% to 24.5%, broaden withholding tax, clarify rates for business structures, and update the permanent establishment definition.
• The Value Added Tax Bill (2025) would revise Botswana’s VAT framework.
• The Customs (Amendment) Bill (2025) would update customs rules.
• The Tax Administration Bill would strengthen tax administration, compliance, and enforcement procedures.

Source: kpmg.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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