Income Tax
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Income Tax is a direct tax that is levied on persons income and gains for each tax year. It is administered under Income Tax Act (ITA) Cap 52:01.It is source based, this means that tax is levied on income generated or deemed to be generated in Botswana. Every person who earns income must register for tax purpose, see registration. Second schedule of Income Tax Act exempts certain persons and income from tax. Click here to download FORMITA20/96. Person • Individual
• Companies • Trust • Partnership • Pension Administrators • And any other Juridical person Tax Year
Tax year is a period of 12 months from 1st July to 30th June.
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