BURS PAYE Tax Table 2026: How Much Tax You Pay in Botswana
BURS PAYE 2026: nil up to P48,000 a year, then 5% to 25%, and a new 27.5% band above P400,000 from 1 July 2026. Monthly tables, worked examples and net pay.
In this guide▾
BURS PAYE in Botswana is nil on the first P48,000 of annual income (P4,000 a month), then 5%, 12.5%, 18.75% and 25% on higher bands. From 1 July 2026, a new 27.5% rate applies to income above P400,000 a year (about P33,333 a month) under the Income Tax Act, 2026 (Act No. 13 of 2026). On a salary of P10,000 a month, PAYE is P525. Below P33,333 a month nothing changed; above it, you now pay slightly more. Botswana has no national social security deduction, so PAYE is usually the only statutory deduction on your payslip.
BURS PAYE tax table 2026 (from 1 July 2026)
| Annual taxable income | Tax |
|---|---|
| P0 – P48,000 | Nil |
| P48,001 – P84,000 | 5% of the amount above P48,000 |
| P84,001 – P120,000 | P1,800 + 12.5% of the amount above P84,000 |
| P120,001 – P156,000 | P6,300 + 18.75% of the amount above P120,000 |
| P156,001 – P400,000 | P13,050 + 25% of the amount above P156,000 |
| Above P400,000 | P74,050 + 27.5% of the amount above P400,000 |
Monthly PAYE table
| Monthly taxable income | Rate on the slice |
|---|---|
| Up to P4,000 | 0% |
| P4,000 – P7,000 | 5% |
| P7,000 – P10,000 | 12.5% |
| P10,000 – P13,000 | 18.75% |
| P13,000 – P33,333 | 25% |
| Above P33,333 | 27.5% |
The bands up to P156,000 are the same ones Botswana has used since 1 July 2021, when the tax-free threshold rose from P36,000 to P48,000, as PwC's Botswana tax summary records. The 27.5% band is new in the 2026 Act. Until 30 June 2026, everything above P156,000 was taxed at 25%; PwC's rates page still shows that older table.
What changed on 1 July 2026?
Botswana replaced its old Income Tax Act (Cap. 52:01) with the Income Tax Act, 2026, gazetted on 1 July 2026, and BURS issued a tax table effective from that date. For employees, two things matter:
- A new 27.5% top band above P400,000 a year. Only people earning more than about P33,333 a month are affected.
- PAYE must be paid within 14 days after the month ends (section 138), and the employer's annual withholding return is due within 28 days of the year end.
Some Botswana PAYE calculators and payroll guides still show 25% as the top rate. If you earn more than P33,333 a month and your payslip from July 2026 onwards shows the same PAYE as before, your payroll may not have been updated, which means a bill later.
Who pays more since July 2026
| Monthly salary | PAYE before July 2026 | PAYE from July 2026 | Extra per month |
|---|---|---|---|
| P33,333 | P6,170.83 | P6,170.83 | P0 |
| P40,000 | P7,837.50 | P8,004.17 | P166.67 |
| P50,000 | P10,337.50 | P10,754.17 | P416.67 |
| P75,000 | P16,587.50 | P17,629.17 | P1,041.67 |
| P100,000 | P22,837.50 | P24,504.17 | P1,666.67 |
The extra is 2.5% of whatever you earn above P33,333 a month.
How to calculate PAYE in Botswana: a worked example
Say you earn P15,000 a month.
- Annualise it: P15,000 × 12 = P180,000.
- Find the band: P156,001 – P400,000, so P13,050 + 25% of the amount above P156,000.
- Work it out: P180,000 − P156,000 = P24,000. 25% of P24,000 = P6,000. P13,050 + P6,000 = P19,050 a year.
- Monthly PAYE: P19,050 ÷ 12 = P1,587.50.
PAYE and take-home pay at common salaries
| Monthly salary | PAYE (from July 2026) | Pay after PAYE | PAYE as % of salary |
|---|---|---|---|
| P4,000 | P0 | P4,000.00 | 0% |
| P5,000 | P50.00 | P4,950.00 | 1.0% |
| P7,000 | P150.00 | P6,850.00 | 2.1% |
| P8,000 | P275.00 | P7,725.00 | 3.4% |
| P10,000 | P525.00 | P9,475.00 | 5.2% |
| P13,000 | P1,087.50 | P11,912.50 | 8.4% |
| P15,000 | P1,587.50 | P13,412.50 | 10.6% |
| P20,000 | P2,837.50 | P17,162.50 | 14.2% |
| P25,000 | P4,087.50 | P20,912.50 | 16.4% |
| P40,000 | P8,004.17 | P31,995.83 | 20.0% |
| P50,000 | P10,754.17 | P39,245.83 | 21.5% |
| P100,000 | P24,504.17 | P75,495.83 | 24.5% |
"Pay after PAYE" is before any pension, medical aid or loan deductions.
Does Botswana have social security or other payroll deductions?
Botswana has no national social security or national pension contribution taken from salaries. Your payslip will usually show:
- PAYE, at the rates above.
- Pension contributions, if your employer runs a pension fund. Contributions to an approved fund reduce your taxable income, within limits, so check that your payroll deducts them before working out PAYE.
- Medical aid, such as Bomaid or Pula Medical Aid, if you're a member.
Because there's no social security deduction, your take-home pay is higher than in most neighbouring countries at the same gross salary. Namibia, for example, takes up to N$112.50 a month for Social Security on top of PAYE (PAYE in Namibia).
Common PAYE mistakes in Botswana
- Payroll still on the 25% top rate. Above P33,333 a month, PAYE should have risen from July 2026.
- Using the pre-2021 threshold. Very old tables start tax at P36,000 a year. The threshold has been P48,000 since July 2021.
- Annual vs monthly confusion. The BURS table is annual. Divide the band edges by 12 for monthly pay, or annualise your salary first, as in the example.
- Allowances left out. Taxable allowances (housing, transport and similar) count as part of your income.
Once your salary lands in a mobile wallet, cash-out fees apply; see Orange Money and MyZaka charges in Botswana for what that costs. To compare with the region, Zambia taxes income above K9,200 a month at 37% (PAYE in Zambia), and South Africans can check their pay with our South Africa income tax calculator. More Botswana guides are on our Botswana page.
Frequently asked questions
What is the tax-free threshold in Botswana?
P48,000 a year, or P4,000 a month, for residents. Income up to that amount is taxed at 0%. It has been P48,000 since 1 July 2021.
How much PAYE do I pay on P10,000 a month in Botswana?
P525 a month. Your annual income of P120,000 is taxed at P1,800 plus 12.5% of the P36,000 above P84,000, which is P6,300 a year, or P525 a month.
What is the highest tax rate in Botswana in 2026?
27.5%, on annual income above P400,000, from 1 July 2026 under the Income Tax Act, 2026. Before that, the top rate was 25%.
When must employers pay PAYE to BURS?
Within 14 days after the end of the month in which the tax was deducted, under section 138 of the Income Tax Act, 2026.
Is there social security in Botswana?
No national social security contribution is deducted from salaries in Botswana. Pension contributions depend on your employer's scheme.
How do I calculate monthly PAYE in Botswana?
Multiply your monthly taxable pay by 12, apply the annual BURS table, then divide by 12. For P15,000 a month: P180,000 a year gives P19,050 tax, which is P1,587.50 a month.
Keep reading
Orange Money and MyZaka Charges in Botswana 2026 (Plus Smega)
Orange Money charges in Botswana: P6 flat to send, P6–P114 to cash out. MyZaka: P5 to send, P6–P175 to withdraw. Above P2,000, Orange is much cheaper.
24 Oct 2026 · 6 min read
M-Pesa Pochi la Biashara: Registration, Charges, Limit and How to Withdraw (2026)
Pochi la Biashara charges, the account limit, and how to register and withdraw — the current 2026 Safaricom tariff and when the free promo ends.
25 Oct 2026 · 9 min read
Afrimoney and Orange Money Charges in Sierra Leone 2026: Cash-Out Fees and GST
Afrimoney sends are free in Sierra Leone; cash-out costs NLe 0.52 to NLe 172.50 with GST. Orange Money's 1% cash-out vs its published table, explained.
24 Oct 2026 · 7 min read