Who must file
Anyone liable for income tax, including a taxpayer with nil taxable income or a loss for the year. Two exceptions: an individual whose entire income for the year was employment income from a single employer taxed under PAYE, and a non-resident whose only Botswana income has already borne non-resident tax withheld as a final tax. Either can still be required to file by written notice, which BURS can serve up to two years after the end of the tax year. An employee whose PAYE overpaid may choose to file in order to recover it. Partnerships, trusts and non-profit organisations file their own returns even though the tax falls elsewhere.
Tax year and deadline
The tax year runs 1 July to 30 June. An individual and any other non-company taxpayer files within three months after the end of the tax year, so by 30 September. A company files within four months after the end of its accounting period, so 31 October for a company on the 30 June year end and four months after its own year end otherwise. Partnerships, trusts and non-profit organisations file within three months.
Filing step by step
- Pick the right return. ITA20 is employment income only; ITA20B adds business income; ITA20BF adds farming; ITA20F is for partnerships and trusts; ITA22 is the company self-assessment return.
- Sign in at eservices.burs.org.bw and file there. A return filed electronically is dated by the system receipt; a return handed in at a BURS office is dated by the office stamp.
- Attach what the return depends on: financial statements, capital allowance schedules for industrial and commercial buildings (ITA 201) and for plant or machinery (ITA 202), and original withholding tax certificates (ITW8, ITW9) for tax already deducted at source.
- Report any capital gain or loss for the year on the same return. Capital gains tax on a disposal is payable separately within 28 days of the disposal.
- Pay by the filing due date. If you need longer to file, apply for an extension in writing before the deadline — an extension to file does not move the date the tax is due, and BURS may require a provisional return with an estimate in the meantime.
Penalties for filing or paying late
A person who files an income tax return after the due date pays the greater of P100 for each day or part of a day it is outstanding, with that daily amount capped at P20,000 and at the tax payable on the return, or 10 per cent of the unpaid tax for each month or part month (Tax Administration Act, 2026, section 101(1)(a) and (2)). Tax paid late carries a separate late payment penalty (section 102) and simple late payment interest at the prescribed rate (section 41), and a late payment penalty is in addition to the interest. Filing a nil or loss return is still required, so the penalty applies to those as well. An extension of time granted by BURS under section 18 moves the filing date for penalty purposes.