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Botswana’s New Tax Rules Take Effect
Botswana's comprehensive tax reform, effective July 2026, introduces significant changes to income tax, VAT, and tax administration that directly impact foreign businesses operating in or entering the market. The new framework affects permanent establishment exposure, cross-border payments, digital services taxation, and compliance requirements, requiring businesses to reassess their existing structures and operational models.
Botswana Tax
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Andersen in South Africa
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Botswana Introduces New Transfer Pricing Regulations
Botswana's new Income Tax (Transfer Pricing) Regulations, 2026 establish a comprehensive framework for pricing and documenting related-party transactions. The regulations introduce a hierarchical approach to transfer pricing methods, specific requirements for comparables selection, and strict contemporaneous documentation obligations that fundamentally change how multinational businesses must approach their cross-border arrangements.
Botswana Tax
Ai
Andersen in South Africa
Article
Botswana Introduces Significant Employment Law Reforms
Botswana's Employment and Labour Relations Act, 2025 brings sweeping reforms to employment law, fundamentally reshaping how businesses classify workers, structure contracts, and manage workplace relationships. From stricter controls on fixed-term arrangements to enhanced protections against discrimination and harassment, employers face significant compliance obligations across recruitment, leave administration, disciplinary procedures, and collective bargaining.
Botswana Employment
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Andersen in South Africa
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