BURS progressive tax (0%–25%), no mandatory social security. Annual computation per BURS bands.
No mandatory employee contributions. PAYE is the only statutory deduction from your gross salary.
Five annual bands: 0% on first P48,000; 5% on P48,001–72,000; 12.5% on P72,001–96,000; 18.75% on P96,001–120,000; 25% above P120,000. These bands apply to gross annual income with no deductions.
No mandatory employee pension or social security for Botswana citizens. Employers may offer voluntary pension schemes, but there are no statutory deductions from your salary.
For standard employment, PAYE is the only statutory deduction from gross salary. Employees may claim other deductions for specific expenses (professional fees, medical aid) if approved by BURS.
PAYE must be filed and paid to BURS by the 20th of the month following the payroll month. Late payments attract penalties and interest. Employers must file even for nil-tax months.
Yes. Many Botswana employers offer voluntary pension schemes. These contributions are typically deductible from taxable income if approved by BURS. Consult your employer's HR department for available options.
BURS is the Botswana Unified Revenue Service, responsible for tax administration, collection, and enforcement. They manage personal income tax, corporate income tax, and VAT in Botswana.
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