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8.1.2. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty (share capital duty) Varies It varies as per the nominal capital of the company
Payroll Tax No There is no payroll tax separately due by companies on their total payroll expenditure. Employers are required to withhold income tax on behalf of their employees under the PAYE system.
Social Security Employer Contribution No There are no social security taxes or contributions in Botswana.
Social Security Employee Contribution 15% Employees’ contribution to an approved superannuation fund is a maximum of 15% of the employee’s remuneration.
Stamp Duty
Transfer Duty (on immovable property) Varies as per the type of property Transfer duty is levied at 5% of the value of immovable property subject to certain relief in case of transfer to a Botswana citizen.
Property Tax No There are no property taxes in Botswana.
Custom Duty Varies Custom duty (includes anti-dumping and countervailing duties) is levied on the import of goods (including currencies) into or exported out of Botswana. No customs duties and excise duties are charged on trade between the countries constituting the Southern African Customs Union. Under the Botswana / Zimbabwe Trade Agreement, goods originating from either of the countries are exempted from customs duties, provided the goods meet a minimum of 25% local content.
Excise Duty Varies Excise duties are charged on the importation of goods (including currencies) into or exported out of Botswana.
Vocational Training Levy 0.05% - 0.2% of Turnover It is payable by a registered VAT payer at the time of filing of the VAT return. It is calculated on the turnover of the company.
Mineral Royalties 3%/5%/10% Due on gross value of extracted mineral resources (generally 10% for diamonds; 5% for precious metals (gold, platinum, etc.); and 3% for other minerals.