Tax, VAT, customs and trade alerts

Two people looking at a tablet.
  • Publication
  • July 10, 2026

We provide a wealth of publications providing informed commentary on current developments in the tax arena, both locally and internationally.

Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.

In this issue:

Tax-Alert: New employee tax rules from 1 July 2026 — practical payroll and benefit considerations

Effective 1 July 2026, Botswana’s new tax legislation expands the scope of taxable employment income to include a wider range of cash and non-cash benefits. Employers must ensure employee remuneration and benefits are correctly valued, taxed and reported through payroll. The changes also introduce specific rules for employee benefits, share schemes and lump-sum payments, with certain payments requiring BURS approval before payment. Employers should review payroll processes, contracts and benefit arrangements to ensure compliance with the new requirements.

{{filterContent.facetedTitle}}

{{contentList.dataService.numberHits}} {{contentList.dataService.numberHits == 1 ? 'result' : 'results'}}
{{contentList.loadingText}}
Follow us

Contact us

Rudi Binedell

Rudi Binedell

Partner, PwC Botswana

Tel: +(267) 3709 700

Hide