Botswana PAYE
Calculator 2025/26

BURS progressive tax (0%–25%), no mandatory employee social security. Standard annual computation per BURS bands.

✦ Includes AI Advisor BURS 2025/26 Verified No Mandatory Pension BWP · Pula

Last verified: July 2025 · Source: BURS (burs.org.bw) · Income Tax Act

Also see: Botswana VAT Calculator

2025/26 Key Facts: PAYE bands on annual income: 0% up to P48,000; 5% on P48,001–84,000; 12.5% on P84,001–120,000; 18.75% on P120,001–156,000; 25% above P156,000. No mandatory employee pension or social security. Approved superannuation deductions may apply when claimed with supporting evidence under the Income Tax Act.

Enter Your Details Botswana Pula · BWP
Annual Gross Salary P120,000
P30,000P2,000,000
Or type exact annual amountBefore any deductions
P

No mandatory employee contributions. This calculator shows the standard payroll case with PAYE as the only automatic deduction; approved superannuation relief may apply separately when claimed under BURS rules.

Annual Take-Home Pay
P0
After PAYE
Effective Tax Rate 0%
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BURS 2025/26 Annual Bands ▾
P0 – 48,0000% — exempt
P48,001 – 84,0005% on excess above 48k
P84,001 – 120,00012.5% on excess above 84k
P120,001 – 156,00018.75% on excess above 120k
Above P156,00025% on excess above 156k

Calculated annually on gross income for the standard payroll case. Approved superannuation deductions may apply separately when properly claimed.

Disclaimer: For informational purposes only. Not professional tax or legal advice. Rates based on BURS schedules. Verify with BURS (burs.org.bw) or a qualified Botswana tax advisor.
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How Botswana PAYE Tax Is Calculated 2025/26

Botswana's income tax is administered by the Botswana Unified Revenue Service (BURS) and assessed on an annual basis, with employers withholding and remitting monthly. Botswana has no mandatory employee social security or pension contribution for the standard payroll case, so PAYE is commonly computed directly on annual gross salary. The five progressive BURS bands range from 0% on the first BWP 48,000/year to a maximum of 25% above BWP 156,000/year.

Botswana has no statutory national pension fund for private sector employees. Some employers offer voluntary occupational pension schemes, and the Income Tax Act allows resident individuals to claim a deduction for contributions to an approved superannuation fund, subject to the statutory limit and evidence requirements. This page still models the standard payroll case without that separate claim built in.

Botswana's five annual BURS PAYE bands: 0% on the first BWP 48,000/year; 5% on BWP 48,001–84,000; 12.5% on BWP 84,001–120,000; 18.75% on BWP 120,001–156,000; and 25% above BWP 156,000/year. An employee earning BWP 180,000/year would pay: BWP 1,800 (5% on BWP 36,000) + BWP 4,500 (12.5% on BWP 36,000) + BWP 6,750 (18.75% on BWP 36,000) + BWP 6,000 (25% on last BWP 24,000) = BWP 19,050 total. Employers remit PAYE monthly to BURS.

Botswana uses the BWP (Botswana Pula). The country is known for its diamond-driven economy and relatively stable fiscal environment. Botswana's low top income tax rate (25%) and absence of social security levies make it one of the more attractive payroll tax environments in Southern Africa. Verify current rates and any budget amendments with BURS at burs.org.bw.

Botswana BURS PAYE Tax Bands 2025/26 (Annual)

Annual Taxable Income (BWP) Tax Rate
0 – 48,0000%
48,001 – 84,0005%
84,001 – 120,00012.5%
120,001 – 156,00018.75%
Above 156,00025%

No mandatory pension or social security in the standard payroll case. PAYE is applied to full gross salary here, while approved superannuation relief may be claimed separately where eligible. Applied annually. Currency: BWP (Botswana Pula).

Botswana Tax FAQ

Common PAYE Questions

What are the Botswana PAYE tax bands for 2025/26?

Five annual bands: 0% on first P48,000; 5% on P48,001–84,000; 12.5% on P84,001–120,000; 18.75% on P120,001–156,000; 25% above P156,000. These bands apply to gross annual income in the standard case shown here.

Is there mandatory social security in Botswana?

No mandatory employee pension or social security for Botswana citizens in the standard payroll case. Employers may offer voluntary pension schemes, and approved superannuation contributions can be claimed separately where the statutory conditions are met.

What deductions apply to Botswana PAYE?

For standard employment, PAYE is the main automatic deduction from gross salary in this calculator. Approved superannuation contributions may also be deductible under the Income Tax Act, subject to the statutory limit, a due claim, and supporting evidence.

When must employers remit PAYE to 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.

Can I contribute to a voluntary pension scheme?

Yes. Many Botswana employers offer voluntary pension schemes. These contributions may be deductible when made to an approved superannuation fund and properly claimed with supporting evidence. Consult your employer's HR department for available options.

What is BURS and what do they do?

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.