Inheritance tax and inheritance law in Botswana

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INHERITANCE

ESTATE TAX

Estate tax is levied at progressive rates. The tax base is the estate of the deceased less expenses.

ESTATE TAX - NON-RESIDENTS 2021

TAX BASE , BWP (US$) TAX RATE
Up to 84,000 (US$8,400) 5%
84,000 – 120,000 (US$12,000) 12.50% on band over US$8,400
120,000 – 156,000 (US$15,600) 18.75% on band over US$12,000
Over 156,000 (US$15,600) 25% on all income over US$15,600
Source: Global Property Guide

ESTATE TAX - NON-RESIDENTS 2020

TAX BASE , BWP (US$) TAX RATE
Up to 18,000 (US$1,800) 0%
18,000 - 72,000 (US$7,200) 5% on band over US$1,800
72,000 - 108,000 (US$10,800) 12.50% on band over US$7,200
108,000 - 144,000 (US$14,400) 18.75% on band over US$10,800
Over 144,000 (US$14,400) 25% on all value over US$14,400
Source: Global Property Guide

Capital Transfer Tax

Capital transfer tax is levied at on the gratuitous transfer of property by way of inheritance and donations. The beneficiaries are liable to pay and the tax is based on the market value of the property.


CAPITAL TRANSFER TAX - INDIVIUALS

TAX BASE BWP (US$) TAX RATE
Up to 100,000 (US$9,091) 2%
100,000 - 300,000 (US$27,273) 3%
300,000 - 500,000 (US$45,455) 4%
Over 500,000 (US$45,455) 5%
Source: Global Property Guide