Living in Botswana: 183 days of residence over twelve months, fiscal year from July 1st to June 30th, new law of 2026

This page reports information published by the Botswana Revenue and Customs Service (BURS), the Official Gazette, and the Botswana Public Finances Office (BOFiP). The Income Tax Act, 2026 (Act No. 13 of 2026) received Presidential Assent on June 29, 2026; the BURS list indicates July 1, 2026, as its effective date. According to Section 7, an individual is considered a resident if they have their permanent home in Botswana or are present there for 183 days in any twelve-month period commencing or ending during the tax year. The tax year runs from July 1 to June 30. The BURS payroll withholding tables, applicable from July 1, 2026, set the rate for the last bracket of the daily table at 27.5 %.

The annual scale in Annex 1 of the law is not detailed here.

A new income tax law in 2026

The BURS "Tax Laws 2026" page publishes the Income Tax Act, 2026 (Act No. 13 of 2026, Supplement A to the Special Gazette of 1 July 2026), the Tax Administration Act, 2026 (Act No. 14 of 2026), and the Value Added Tax Act, 2026. The first two bear the Assent dated 29 June 2026 and, in the heading, the effective date of 1 July 2026. However, Section 1 of the Income Tax Act provides for an effective date to be set by Ministerial Order published in the Gazette. The table of contents of the Act indicates that Section 143 repeals former Chapter 52:01.

The BURS payroll withholding tables, approved under section 142(1)(a) of the Income Tax Act, are marked "effective July 1, 2026". The BURS pages relating to the former Act (chapter 52:01) are not used here for the rates.

Tax residence: Section 7 of the Income Tax Act, 2026

Article 7(2) defines a resident as a natural person. A resident is an individual who:

• has its permanent home in Botswana;
• or is physically present in Botswana for 183 days, in one or more periods, over any twelve-month period beginning or ending during the tax year;
• or is an employee or agent of the Government stationed outside of Botswana.

Temporary absences for business or leisure count as presence, and any fraction of a day counts as a full day. A person who becomes a resident during the year is considered so from the day of their first presence; a person who ceases to be a resident is considered so until the last day of their presence (Articles 7(4) and 7(5)). A "temporary resident" is a person residing solely for the purpose of working in Botswana for up to three years, excluding citizens and permanent residents (Article 7(6)).

Between France and Botswana, the BOFiP indicates that the convention is based on permanent residence or on 183 days of physical presence in the tax year, and that the determination of a double residence follows that of the France-Algeria convention: permanent home, center of vital interests, habitual residence, nationality, then agreement of the competent authorities.

Income tax: what the law and the 2026 tables say

Article 9(1) subjects taxable income to income tax for each taxation year "at the rate set out in Schedule 1." This schedule, which contains the tax rates, is not detailed here. The figures published in 2026 are in pula (P).

BURS tables provide separate tables for resident and non-resident employees; the slices of the non-resident table are not detailed here.

Botswana-source and non-resident income

Article 8 of the law specifies what constitutes Botswana-source income: employment performed in Botswana, regardless of where payment is made; dividends and directors' fees paid by a resident company; and interest, royalties, technical fees, pensions, and annuities paid by a resident. Article 10 establishes a tax on non-residents who receive Botswana-source interest, dividends, royalties, technical fees, or sums related to natural resources; it is levied on the gross amount at the rate set out in Schedule 1 and is deemed paid when it has been withheld pursuant to Article 132.

The rates of this withholding and the list of exempt income (appendix 2) are not detailed here.

Capital gains

The law defines a "capital gains taxable asset" (CGT asset) as any asset other than inventory, depreciable property, intangible business assets, or business assets of an income nature. It treats the capital gain of a resident on a non-foreign asset, and that of a non-resident on an asset located in Botswana, as Botswana-source income (Article 8(7)). Part IV of the law (Articles 101 to 103) and Article 128, concerning the advance payment of capital gains tax, are not detailed here. The French tax authority (BOFiP) classifies capital gains tax among the Botswana taxes covered by the treaty.

Coordination with the Franco-Botswana convention

According to the BOFiP (Official Bulletin of Public Finances), the convention was signed in Gaborone on April 15, 1999, and entered into force on June 1, 2003, with application to withholding taxes from January 1, 2004. The amendment of July 27, 2017, which updates the exchange of information (Article 26), entered into force on January 1, 2021. The withholding tax ceilings discussed by the BOFiP are as follows.

Private pensions under Article 18 are taxable in the state of residence; social security benefits are taxable in the state that pays them. Details can be found on our page dedicated to the convention.

What this page does not cover

It does not detail the annual tax schedule in Annex 1 of the 2026 law, nor the rates of capital gains tax and withholding tax on dividends, interest, and royalties, nor the taxation of dividends received by a resident, nor the purchase of real estate by a foreigner, nor inheritance and gift taxes, nor social security, nor schemes reserved for retirees or new residents, nor residence permits. These points fall under Botswana law and should be verified with BURS and the relevant authorities. Balmont Conseil is not a law firm or a local tax advisor: local taxation should be verified with a professional based in Botswana. Matters pertaining to France, particularly the departure declaration and the accounts to be declared, are addressed in our pages on tax residency and exit tax.

What changes depending on your situation

• The number of days spent in Botswana over any twelve-month period, and the existence of a permanent home.
• The nature of your income: salary, pension, dividends, interest, royalties, capital gains.
• Your resident or non-resident status in Botswana determines the withholding table and regime.
• Your residency situation in France and Botswana, year by year.

The rule depends on your situation. No results are guaranteed.