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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.
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.
