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Botswana: Offshore Legal and Tax Regimes

Forms of IFSC Operation

This page was last updated on 26 Apr 2019.

Companies holding IFSC certificates may trade directly or through 100% subsidiaries. They may not do business with persons in Botswana except with other IFSC companies.

A company holding an IFSC certificate needs approval from the Minister of Finance for any change to the beneficial ownership of 25% or more of its capital or voting rights.

IFSC companies may invest in Botswana resident companies, though dividends flowing from such companies will be subject to a 15% withholding tax.

 

 

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