Botswana | Personal income tax top bracket increase

Botswana | Personal income tax top bracket increase

Botswana’s 2026/27 Budget Speech, delivered to the National Assembly on 9 February 2026, proposes changes to personal income tax rates, effective date to be confirmed.

What is changing
Personal income tax, top bracket increase

  • In paragraph 116, the Minister noted that proposals announced in the 2025 Budget Speech, including an increase in the top personal income tax bracket, were paused and not implemented following stakeholder feedback.
  • The revised top-earner threshold is now proposed at P400,001 and above per annum.
  • Income within this bracket will attract an additional 2.5% personal income tax.
  • The measure forms part of broader income tax reform proposals to be introduced through the Income Tax Bill (2025).

Important notes

  • The proposed amendment and its effective date have not yet been officially promulgated.
  • Further details will follow once the Income Tax Bill (2025) is enacted.

Official source


    • Related Articles

    • Botswana | Budget Speech 2025 – Proposed Change to the Highest Personal Income Tax Bracket

      The Minister of Finance, Ndaba Nkosinathi Gaolathe, delivered the 2025/2026 National Budget in the National Assembly on 10 February 2025. During the speech, a proposal was made to increase the personal income tax rate for the highest bracket by 1.5%, ...

    • Botswana | Income Tax Act 2026 - Employment Income Guide Update

      BURS has provided further detail on the application of the Income Tax Act, 2026 through the Income Tax Regulations and revised Tax Tables and Guidance Notes for Employees' Income. We have therefore updated our Botswana Employment Income Guide to ...

    • Botswana - Income Tax Amendment Act 2024

      The Income Tax (Amendment) Act, 2024 was Gazetted and is effective 15 January 2024. This Amendment Act increases the tax-exempt portion of specific lumpsums payable to an employee (according to sections 32(7), 32(10), 32(11), 32(12), 32(14) and the ...

    • Botswana | Income Tax Act 2026 & BURS Tax Table and Guidance Notes

      Botswana has published the Income Tax Act, 2026 and the BURS Tax Table and Guidance Notes, both effective 1 July 2026. Together, these introduce significant changes to employment income, PAYE withholding, tax rates, director's fees and the valuation ...

    • Angola | Proposed New Personal Income Tax Code Postponed

      On 1 April 2025, the Angolan General Tax Administration (AGT) announced a proposal for the new Personal Income Tax Code (IRPS), aimed at modernising the national tax system. This initiative seeks to replace the existing taxation framework, which ...