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Botswana: Double Tax Treaties


This page was last updated on 10 May 2019.

Botswana has active double taxation agreements with Barbados, France, India, Ireland, Lesotho, Mauritius, Mozambique, Namibia, Russia, the Seychelles,  South Africa, Swaziland, Sweden,  the United Kingdom, Zambia and Zimbabwe.

Double tax agreements with Belgium, China, Luxembourg. Malawi, Tanzania, and are awaiting ratification. Discussions towards possible tax agreements are taking place with the following countries: Angola, Kenya, Nigeria, Uganda and Japan.

The double taxation avoidance agreement between Botswana and the United Kingdom was approved by lawmakers in the African state in January, 2006. The agreement was signed in Gaborone on 9 September 2005 and entered into force on 4 September 2006.

The scope of a permanent establishment has been extended, in the new agreement to cover construction, assembly and/or installations as well as services rendered through employees.

Also income derived from, as well as gains from sale of, immovable property will be taxed only in the country where the property is situated.

The same principle applies to gains from the sale of shares in a company whose assets consist substantially of immovable property located in one of the countries.

Dividends are subject to 5% withholding tax, if the company receiving such dividends holds at least 25% of the shareholding of the company paying the dividend, and 12% withholding tax on gross amounts where the shareholding is below 25%.


Latest Botswana Treaty Updates

Treaty Update: Turkey - Botswana
19 December, 2018
On November 19, 2018, Turkey and Botswana commenced negotiations towards a DTA.
Treaty Update: Botswana - Luxembourg
12 October, 2018
On September 19, 2018, Botswana and Luxembourg signed a DTA.
Treaty Update: Botswana - Zimbabwe
02 March, 2018
The Botswana Government has announced that the country will sign a DTA Protocol with Zimbabwe by the end of the year.
Treaty Update: Botswana - Malawi
28 March, 2016
Botswana and Malawi signed a DTA on March 16, 2016.
Treaty Update: Ireland - Botswana
08 March, 2016
The Ireland-Botswana DTA will become effective from January 1, 2017.
Treaty Update: Ireland - Botswana
16 June, 2014
Ireland and Botswana signed a DTA on June 11, 2014.
Treaty Update: South Africa - Botswana
02 July, 2013
South Africa's Standing Committee on Finance endorsed the Protocol signed to amend the nation's DTA with Botswana, forwarding it to the nation's parliament for approval on June 19, 2013.
Treaty Update: Isle of Man - Botswana
25 June, 2013
The Isle of Man and Botswana signed a TIEA on June 14, 2013.
Treaty Update: Norway - Botswana
10 June, 2013
According to preliminary media reports, Norway on June 4, 2013, ratified the TIEA the nation signed with Botswana.
Treaty Update: Guernsey - Botswana
15 May, 2013
The Government of Guernsey has confirmed the signing of a tax information exchange agreement with Botswana on May 13, 2013, and announced its intention to sign an additional TIEA with Swaziland in the near future.
Treaty Update: Botswana - Malawi
10 May, 2013
According to preliminary media reports, Botswana and Malawi held negotiations towards a DTA on May 6, 2013.
Treaty Update: Botswana - Various
26 February, 2013
Botswana signed TIEAs with Sweden, Denmark, Norway, Finland, Iceland, Greenland and the Faroe Islands on February 20, 2013.
Treaty Update: Sweden - Botswana
25 February, 2013
Sweden and Botswana signed a Protocol to their DTA on February 20, 2013.
Treaty Update: China - Botswana
18 April, 2012
According to the government of Botswana, China and Botswana signed a DTA on April 13, 2012.
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