Botswana — Value-added tax (VAT)
| General VAT Rate | Other Rates | Local Currency |
|---|---|---|
| 12% | 0% | Pula (BWP) |
Botswana's general VAT rate is 12%, with other rates including 0% that can apply to certain transactions.
Botswana is a member of the Southern African Customs Union, Southern African Development Community trading bloc, which may affect international VAT collection and regulations.
Botswana's consumption tax is called the Value-added tax (VAT), which was introduced in July 2002.
Botswana VAT rates for 2024
- Standard
- 12%
- Other
- Zero-rated and exempt
Botswana VAT number format
Businesses in Botswana that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the , and will follow a certain format. The VAT number format is C01234567890 for companies.
I01234567890 for individuals
P01234567890 for partnerships
T01234567890 for trusts
Botswana VAT return periods
Businesses in Botswana that are required to collect tax from consumers must file regular tax returns with the in Gaborone. Botswana's VAT return periods are:
Monthly (annual taxable supplies in excess of BWP12 million)
Bimonthly (annual taxable supplies below BWP12 million)
BWP1 million
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Botswana are not required to collect taxes from the consumer.
Botswana VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Botswana VAT refund program, more info can be obtained from the .
Botswana Tax Sources & Citations
- EN: Botswana Value Added Tax
- RU: НДС
- CN: 增值税
- Ernst & Young global VAT tax study, Botswana (updated 2024)
← Back to World VAT Rates