🇧🇼 How tax works
in Botswana.
2026 · National income tax guide
The calculation, explained.
The resident annual schedule starts with a BWP48,000 zero-rate band. Non-residents use a different first band.
Personal reliefs, deductible social contributions and professional expenses are not automatically applied. Enter eligible adjustments or use taxable income. Social insurance and practice business taxes are excluded.
Doctors: employment and independent practice
The Botswana comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · BWP
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 48,000 | 0.0% |
| 48,000 – 84,000 | 5.0% |
| 84,000 – 120,000 | 12.5% |
| 120,000 – 156,000 | 18.8% |
| Above 156,000 | 25.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to BWP 1,551,772.
- 1. Annual input
- BWP 1,551,772
- 2. Custom deductible expenses
- − BWP 0
- 3. Modeled allowance / base deduction
- − BWP 0
- 4. Modeled taxable base
- BWP 1,551,772
| Taxed portion | Rate | Tax |
|---|---|---|
| BWP 48,000 | 0.0% | BWP 0 |
| BWP 36,000 | 5.0% | BWP 1,800 |
| BWP 36,000 | 12.5% | BWP 4,500 |
| BWP 36,000 | 18.8% | BWP 6,750 |
| BWP 1,395,772 | 25.0% | BWP 348,943 |
- 5. Modeled tax credits (capped at tax due)
- − BWP 0
- 6. Included additional tax
- BWP 0
- 7. Income tax
- BWP 361,993
- Effective rate = tax ÷ annual input
- 23.3%
- After income tax, before other deductions
- BWP 1,189,779
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.