Lowtax Network

Back To Top

Botswana Business, Taxation and Offshore Information

Botswana is a Sub-Saharan Success . . .

Botswana, independent since 1966, has had high growth rates due to its diamond mining industry coupled with sound economic management. Botswana has an area of 600,000 sq. km, a population of over 2.3 million and is bordered by Namibia, Zambia, Zimbabwe and South Africa. The capital Gaborone has air links to major African cities. The GDP per head was US$17,000 in 2017 and the government reserves amount to nearly US$7.2bn. With a stable democracy,Botswana is rated the least corrupt country in Africa by Transparency International.

. . . and is Creating an IFSC to Diversify the Economy

The Income Tax Amendment Act 1999 created an International Financial Services Centre. It will focus on providing financial services to clients domiciled in other countries. Financial incentives are provided to financial and non-financial institutions to encourage them to establish in the IFSC to provide these services. The Bank of Botswana is responsible for supervision of IFSC companies. More »


Botswana Knowledge Base

Botswana: Country and Foreign Investment
A quick overview of Botswana - its history, geography, and business advantages.
Botswana Executive Summary »
Botswana Geography »
Botswana Population, Language and Culture »
Botswana Government »
Botswana Economy and Currency »
Botswana Entry and Residence »
Botswana Business Environment »
Botswana Stock Exchange »

Botswana: Types of Company
A look at various types of company in Botswana, providing options to suit different business needs.
Botswana Company Introduction »
Botswana Private Company »
Botswana Exempt Private Company »
Botswana Non Exempt Private Company »
Botswana Public Company »
Botswana Close Company »
Botswana Fees for Companies »

Botswana: Offshore Legal and Tax Regimes
This section looks at available offshore operations in Botswana and the criterion required for obtaining offshore tax status.
Botswana Offshore Introduction »
Botswana International Financial Services Centre »
Botswana Forms of IFSC Operation »
Botswana Tax Treatment of IFSC Operations »
Botswana Undertakings for Collective Investment »

Botswana: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in Botswana.
Botswana Corporate Tax Introduction »
Botswana Corporation Tax »
Botswana Capital Gains Tax »
Botswana Withholding Tax »
Botswana Customs Duties »

Botswana: Personal Taxation
An overview of applicable taxes for individuals in Botswana.
Botswana Residence and Liability for Taxation »
Botswana Income Tax »
Botswana Capital Taxes »

Botswana: Double Tax Treaties
Treaties and international agreements that Botswana has in place, to mitigate the effects of double taxation.
Botswana Tax Treaty Introduction »
Botswana Other International Agreements »

Botswana: Related Information
Other useful information pertinent to Botswana.
Map of Botswana »