BURS Tax Calculator
Botswana Corporate Tax Calculator
Company Tax · Withholding Tax · VAT — FY 2024/25
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Botswana BURS · Standard Rate: 22% · Manufacturing: 15% · SEZ: 5%
Company Details
📋 Tax Rate Info — Standard Company
Corporate Tax Rate22%
Additional Company Tax (ACT)N/A
Dividend Withholding Tax7.5%
Income & Revenue (BWP)
Allowable Deductions (BWP)
Distributions & WHT (BWP)
Gross Revenue
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Net Profit (Before Tax)
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Corporate Tax
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Net Profit (After Tax)
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Revenue Breakdown
Tax Rate
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Net Profit (After Tax)—
Corporate Tax—
Total Deductions—
Cost of Sales—
Tax Computation Summary
Withholding Tax (WHT)
Full Tax Computation Statement (BWP)
| Line Item | Amount (BWP) |
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⚠️ Important Notes (BURS — Botswana Unified Revenue Service):
• Corporate tax returns must be filed within 30 days after financial year end.
• Provisional tax: 1st payment (50%) due by 30 June, 2nd payment (50%) due by 31 December.
• Wear & Tear (Capital Allowances): Industrial buildings 2.5%, Computers 25%, Motor vehicles 25%, Plant & machinery 10–25%.
• Initial Allowance: 25% on cost of new industrial buildings & machinery in first year.
• Dividend WHT: 7.5% on dividends paid to residents; treaty rates apply for non-residents.
• Interest WHT (non-residents): 15% | Royalties / Management fees: 15%.
• VAT standard rate: 14% (registration threshold: BWP 1 million turnover).
• Provisional tax: 1st payment (50%) due by 30 June, 2nd payment (50%) due by 31 December.
• Wear & Tear (Capital Allowances): Industrial buildings 2.5%, Computers 25%, Motor vehicles 25%, Plant & machinery 10–25%.
• Initial Allowance: 25% on cost of new industrial buildings & machinery in first year.
• Dividend WHT: 7.5% on dividends paid to residents; treaty rates apply for non-residents.
• Interest WHT (non-residents): 15% | Royalties / Management fees: 15%.
• VAT standard rate: 14% (registration threshold: BWP 1 million turnover).