Introduction To Tax System In Botswana

Prior to British colonial rule, there was no clear form of "taxation" in "Bechuanaland" (Botswana) as we know it today.

In 1899, the advent of British rule and authority saw the first introduction of taxation in Botswana in the form of a "hut tax" which was levied against huts occupied by "natives" (Africans). In 1909, the Colonial authorities issued a proclamation extending the tax to every "native" occupant of a hut. As the economy was largely rural and agricultural in nature, the tax was payable either in grain, livestock or pound sterling. The Chiefs were given authority to collect the tax.

Over the years, various taxes such as poll tax were introduced. These taxes resulted in serious inequity given that everyone, regard less of their economic position or level of productivity, paid the same amount of tax.