Tax Compliance for Botswana Businesses

Botswana has rebuilt its tax system. A new Income Tax Act, Value Added Tax Act and Tax Administration Act, each with new regulations, now govern how businesses register, calculate, report and pay tax, and how the Botswana Unified Revenue Service (BURS) audits, collects and resolves disputes.

This course gives accountants, finance officers, business owners, HR and payroll staff and tax practitioners a practical, principles-first understanding of the new laws. You will learn how each tax works, what the law requires at each stage and how to make sound compliance decisions. Rates, thresholds and time limits are shown as 2026 examples and gathered in one reference table. They are expected to change, so the course teaches you to apply the principles and always confirm current figures through official channels such as BURS and the Government Gazette.

What you will learn

• How the three Acts fit together, and the rules on residence, source, registration, records and electronic invoicing
• How to calculate business taxable income, including deductions, depreciation, losses, the interest limit and the small-business regime
• How companies, partnerships and trusts are taxed, and how capital gains tax and the anti-avoidance rules work
• How to value employee benefits, run PAYE, tax termination payments and apply withholding taxes to residents and non-residents
• How VAT registration, classification of supplies, the reverse charge, input tax, tax invoices, returns and refunds work
• How self-assessment, BURS enforcement powers, objections, appeals, penalties and voluntary disclosure work in practice

How the course works

There are five modules, each with four lessons and a short quiz. You need 70% on each quiz to complete the course and earn your certificate. The final lesson includes a compliance calendar and a reference table of current rates, thresholds and penalties.