BW Value-added tax (VAT) Rates 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

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)

Registration threshold

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 .

BW Value-added tax (VAT) Rates Botswana Tax Sources & Citations

  • EN: Botswana Value Added Tax
  • RU: НДС
  • CN: 增值税
Note: This page is intended to be a simple overview of Botswana's consumption tax structure, is provided as-is, and is not legal advice. Please let us know if any of the Botswana tax information on this page is incorrect or out of date.
  1. Ernst & Young global VAT tax study, Botswana (updated 2024)

  2. ← Back to World VAT Rates
** This Document Provided By SalesTaxHandbook **