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TAX YEAR 2026-27 · RATES CHECKED OCTOBER 2026

Botswana Income Tax Calculator 2026–27

Enter a Botswana salary and this calculator applies the resident scale under the new Income Tax Act 2026, in force from 1 July 2026: no tax on the first P48,000, then 5%, 12.5%, 18.75%, 25% and a new 27.5% top rate. There is no employee social security deduction to take off, because Botswana has no national scheme for private-sector employees.

Calculate your Botswana take-home pay

Income tax and employee contributions, 2026-27 rates.

Take-home pay / year—
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Marginal rate
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Monthly take-home
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Estimates for a single employee with standard allowances, calculated in your browser. Rates checked October 2026. Not tax advice.

The system

How income tax works in Botswana

The bands run from a 0% charge on the first P48,000, then 5% up to P84,000, 12.5% up to P120,000, 18.75% up to P156,000, 25% up to P400,000 and 27.5% on income above that. The 27.5% band is the main change in the new Act. For 2025/26 the same scale applied without it, topping out at 25% above P156,000, and most guides still show only that older version.

Nothing else comes off the salary in the standard case. Botswana has no national social security scheme covering private-sector employees, so there is no mandatory employee contribution to deduct; pension funds exist, but they are voluntary or arranged by the employer and are not included here. The figures also assume a resident taxpayer. Non-residents get no tax-free band and pay 5% from the first pula, a case this page does not model.

What this calculator leaves out

  • Resident scale under the new Income Tax Act 2026, in force from 1 July 2026 (PwC Botswana reference table, July 2026): first P48,000 tax-free, then 5/12.5/18.75/25%, with a new 27.5% band above P400,000
  • For the 2025/26 year the same scale applied without the 27.5% band (top rate 25% above P156,000); many guides still show only that version
  • Botswana has no national social security scheme for private-sector employees — there is no mandatory employee social contribution; pension funds are voluntary/occupational
  • Non-residents get no tax-free band (5% from the first pula) — not modelled here
Rates

Botswana tax brackets (2026-27)

Taxable income bandRate
Up to P48,0000%
P48,000 – P84,0005%
P84,000 – P120,00012.5%
P120,000 – P156,00018.75%
P156,000 – P400,00025%
Above P400,00027.5%

Bands apply to taxable income — what is left after any allowance.

Worked examples

Take-home pay at four salaries in Botswana

Gross salaryIncome taxSocialTake-homeEffective rate
P353,000P62,300P0P290,70017.6%
P706,000P158,200P0P547,80022.4%
P1,412,000P352,350P0P1,059,65025.0%
P2,823,500P740,513P0P2,082,98826.2%

On P706,000 a year, take-home pay in Botswana is P547,800 — about P45,650 a month — after P158,200 in income tax and no employee social contributions. Salary levels are the local equivalents of US$25,000 / $50,000 / $100,000 / $200,000 at the ECB reference rate of 28 October 2026, rounded.

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Compare Botswana taxes

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FAQ

Botswana tax — frequently asked questions

The top rate is 27.5%, charged on income above P400,000 a year. The band is new under the Income Tax Act 2026 and applies from 1 July 2026; before that the scale topped out at 25%.
A resident employee pays no tax on the first P48,000 a year. The 5% band starts on income above that level.
Botswana has no national social security scheme for private-sector employees, so there is no mandatory employee contribution. Pension funds are voluntary or occupational, set up by the employer, and are not deducted in this calculator.
Not directly. Non-residents get no tax-free band and pay 5% from the first pula. This page models the resident scale, so it would understate the tax on a non-resident salary.
Sources & method. Rates and bands: PwC Botswana Tax Reference Table (July 2026) — Income Tax Act 2026, checked 29 October 2026. The calculator models a single employee using standard allowances only; the full method, including what is left out and why, is on the Methodology page. Estimates only — not tax advice.