The Botswana Minister of Finance and Development Planning, Mr OK Matambo delivered his 2014 budget speech to the National Assembly on 3 February 2014.

Botswana's comprehensive tax reform, effective July 2026, introduces significant changes to income tax, VAT, and tax administration that directly impact foreign businesses operating in or entering the market. The new framework affects permanent establishment exposure, cross-border payments, digital services taxation, and compliance requirements, requiring businesses to reassess their existing structures and operational models.

The Commissioner-General of the Botswana Unified Revenue Service ("BURS") on 1 September 2021 issued a ruling determining that if the arm's length value of total related party transactions...

Botswana's new Income Tax (Transfer Pricing) Regulations, 2026 establish a comprehensive framework for pricing and documenting related-party transactions. The regulations introduce a hierarchical approach to transfer pricing methods, specific requirements for comparables selection, and strict contemporaneous documentation obligations that fundamentally change how multinational businesses must approach their cross-border arrangements.

Botswana's Ministry of Finance and Economic Development issued a release on 30 June announcing the implementation of the tax amnesty that was implemented as part of the 2021/22 Budget.

Botswana, formerly a British protectorate, became independent in 1966. It is a landlocked country in southern Africa, bordered by Zimbabwe to the northeast, South Africa to the south-east, and Namibia to the west.