VAT Calculator Botswana (14%)

Besides the 14 per cent standard rate, the VAT Act, 2026 has a zero rate (section 8 and Schedule 1) and a list of exempt supplies (section 9 and Schedule 2). Zero-rated supplies include exports of goods and of services used outside Botswana, international transport, the sale of a business as a going concern between registered persons, petrol, diesel and illuminating paraffin, prescription medicines for humans, condoms, sanitary pads, baby diapers and infant formula, and the first 5,000 litres of water a month supplied by the Water Utilities Corporation to a home. Listed basic foods in their natural state, such as sorghum and maize meal, rice, bread flour, brown bread, cooking oil, sugar and fresh fruit and vegetables, are also zero-rated.

Exempt supplies, on which you charge no VAT and cannot reclaim input VAT, include financial services, precious metals, education, public transport, services of a public medical facility specified in the regulations, and the lease of residential premises unless the lease is for less than 45 days. Where a supply is both zero-rated and exempt it is treated only as zero-rated (section 9(2)). Check the item against the Schedule before relying on a rate: each food entry is tied to a customs tariff heading.