Botswana VAT
Calculator 2026

Standard 14% VAT. Calculate VAT-inclusive, VAT-exclusive, reverse VAT extraction, and multi-item invoice totals. Accurate 2026 BURS rates.

BURS 2026 Standard 14% Zero-Rated Exports BWP · Botswana Pula

Last verified: 2026 · Source: BURS (burs.org.bw)

2026 Rates: Standard VAT rate is 14%. Zero-rated: Export goods, Agricultural supplies. Exempt: Financial services, Medical services, Educational services. Registration threshold: BWP 1M/year. Tax authority: BURS.

VAT Calculator BWP · Botswana Pula
Calculation DirectionWhich amount do you have?
Pre-Tax Amount (BWP) P10,000
P100P10M
AmountOr type exact value
P
VAT RateSelect applicable rate
Total (VAT Inclusive)
P0
Pre-Tax Amount —
VAT Amount —
Applied Rate 14%
VAT as % of Total 0%
Annual projection (×12) —
Formula Used

Calculate how much VAT the buyer withholds and remits to the tax authority on this transaction.

AI VAT Advisor Powered by Claude
Ask me anything about VAT in Botswana — registration thresholds, exempt categories, filing deadlines, how to calculate VAT on mixed supplies.
VAT Registration
Annual Turnover Threshold
BWP 1M
Register with BURS when turnover exceeds this
Standard Rate14%
Tax AuthorityBURS
CurrencyBWP (P)
Tax Year2026
Zero-Rated (0%)
→ Export goods
→ Agricultural supplies
VAT Exempt Items
✓ Financial services
✓ Medical services
✓ Educational services
✓ Residential rentals
Disclaimer: Rates are for guidance only. Always verify with BURS (burs.org.bw) for official rates and your specific tax situation. AfroTools is not a tax advisor.
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FAQ

Botswana VAT — Common Questions

What is the standard VAT rate in Botswana?
The standard VAT rate in Botswana is 14% as of 2026. This is levied on most goods and services sold within Botswana.
How do I add VAT to a price in Botswana?
Multiply the pre-tax price by 1.1400 (i.e., price × (1 + 0.14)). Example: P10,000 × 1.1400 = P11,400 including VAT.
How do I remove VAT from a price in Botswana?
Divide the VAT-inclusive price by 1.1400. Example: P11,400 ÷ 1.1400 = P10,000 pre-tax.
What goods are VAT exempt in Botswana?
VAT-exempt goods and services in Botswana include: Financial services, Medical services, Educational services, Residential rentals. Zero-rated (taxable at 0%) include: Export goods, Agricultural supplies.

VAT in Botswana: Key Facts

Botswana introduced its Value Added Tax (VAT) system on 1 July 2002, replacing the previous sales tax. The standard VAT rate was 14% from introduction until 1 April 2025, when it increased to 15% as part of the government's revenue mobilization strategy. This was the first VAT rate change since the tax's introduction. Botswana applies a zero rate (0%) to exports, certain basic food items including sorghum, maize meal, millet, and beans, as well as agricultural inputs and international transport services. Exempt supplies include financial services, residential rentals, public transport, medical and dental services, and educational services. The Botswana Unified Revenue Service (BURS) administers and enforces VAT. Businesses with annual taxable turnover exceeding BWP 1 million must register for VAT, while those with turnover between BWP 500,000 and BWP 1 million may register voluntarily. VAT returns are filed on a bimonthly basis (every two months), with payment due by the 25th of the month following the end of the tax period. Botswana has implemented electronic filing through the BURS online portal to improve compliance and efficiency. Input VAT can be reclaimed on business purchases, subject to standard documentary requirements.

Common Questions About Botswana VAT

When did Botswana's VAT rate change to 15%?

Botswana increased its VAT rate from 14% to 15% on 1 April 2025. This was the first rate change since VAT was introduced in 2002. The increase was part of the government's efforts to broaden revenue sources and reduce dependence on diamond-related income.

What food items are zero-rated for VAT in Botswana?

Zero-rated food items include sorghum, maize meal, millet, beans, cooking oil, milk, and other designated basic staples. These items are taxable at 0%, meaning producers can still reclaim input VAT on costs related to producing these goods.

What is the VAT registration threshold in Botswana?

Mandatory VAT registration is required for businesses with annual taxable turnover exceeding BWP 1 million. Voluntary registration is available for businesses with turnover between BWP 500,000 and BWP 1 million, allowing them to reclaim input VAT.

How often are VAT returns filed in Botswana?

VAT returns in Botswana are filed bimonthly (every two months). Returns and payments are due by the 25th of the month following the end of the two-month tax period. Electronic filing is available through the BURS online portal.

Who administers VAT in Botswana?

The Botswana Unified Revenue Service (BURS) is responsible for administering and collecting VAT. BURS also handles customs duties, income tax, and other government revenues. The service provides online facilities for registration, filing, and payment.

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