Access to an expanding Double Taxation Avoidance Treat network

Double Tax Avoidance Treaties

Botswana has a growing network of Double Taxation Avoidance (DTA) treaties. At present, there are 13 treaties in force, and a further 12 at various stages of negotiation and ratification. Botswana will continue to grow its DTA treaty network with key African states, major investor nations and international financial centres.

In instances where DTA treaties are not already in place, the Botswana IFSC legislative framework as set out in the Income Tax Act, allows accredited companies a unilateral credit of up to 15% for withholding taxes suffered in jurisdictions with which Botswana does not yet have a DTA. In the case of CIUs, this unilateral credit may not typically apply as the CIU will have no tax liability.

Status of Botswana Double Taxation Avoidance Treaty (DTA) Network

Source: Ministry of Finance & Dev. Planning - Government of Botswana