Botswana Double Tax Agreements

Double taxation agreement with Belgium, China and Luxembourg. Malawi, Tanzania and are awaiting ratification. Discussions on possible tax treaties are taking place with the following countries: Angola, Kenya, Nigeria, Uganda and Japan. Both countries generally apply the imputation method to eliminate double taxation. A provision is also made for a tax saving credit for taxes that are exempt or reduced under laws that provide for provisions to promote economic development in Botswana and Zambia, provided that such provisions have been mutually agreed upon by the competent authorities of the States Parties as applicable rules for the purposes of the provision. The double taxation convention between Botswana and the United Kingdom was approved by the African State legislator in January 2006. The agreement was signed in Gaborone on 9 September 2005 and entered into force on 4 September 2006. Tax Information Guide: Major Economies in Africa 2018 Overview of the Tax Environment and Investments in 44 Jurisconsultations across Africa, including this country. The guide contains income tax rates, withholding tax rates, a list of double taxation treaties, information on other taxes, investment incentives and important business data. Published by Deloitte in May 2018. We have a collection of global double taxation treaties in English (and other languages, if available) to help members ask questions.

If you are having trouble finding a contract, please call the application team on +44 (0) 20 7920 8620 or email us at Learn about tax rates, the latest tax messages and information on double taxation treaties with our specialized online resources, guides and useful links. A tax credit is granted unilaterally when a resident of Botswana has been taxed in another country and in cases where a double taxation agreement (DBA) has been concluded. A tax credit is also granted when income from a source has been the subject of a WHT in Botswana. The amount of the exemption is limited to the reduction of tax paid by deduction and which is normally paid on such income in Botswana. Last week, it was reported that Botswana and South Africa had signed a new double taxation convention, which would replace the agreement signed between the two countries in 1978. ICAEW is not responsible for the content of a website to which there is a hypertext link from this website. The links are provided “as seen” without express or implied warranty for the information contained therein. Please respect the total exclusion of copyright and liability. Please make sure you are logged in to see links to these articles.

Botswana: Worldwide Tax Summaries PwC`s detailed guide, which covers a wide range of corporate and personal tax issues, with overviews of important developments and quick charts showing the main current tax rates and due dates. . . .