Expense management module › Global expense management › Botswana
Last updated : 11.05.2026
Expense rules in Botswana.
Botswana applies VAT at 14%. Mining country (diamonds), stable economy, BURS handles taxation.
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1Expense rules & reclaimable VAT
VAT 14% single rate.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 14% | Deductible | Invoice + VAT no |
| Lodging | 14% | Deductible | VAT registration |
| Alcohol | 14% | Limited | Excluded |
| Fuel | 14% | Deductible | Invoice |
| Transport | 14% | Deductible | Taxi/airfare |
| Gifts | 14% | Non-deductible | Cap |
Receipt
Tax invoice
VAT number
SourcesBotswana Revenue Service
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Receipt |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Receipt |
Tracking
Logbook
Date, distance
SourcesBotswana Revenue Service
3Per diem and travel allowances
Company policy. Gaborone most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Gaborone | BWP 110 | BWP 400 | BWP 700 |
| Francistown | BWP 95 | BWP 320 | BWP 550 |
| Maun | BWP 95 | BWP 340 | BWP 600 |
| Other | BWP 80 | BWP 270 | BWP 460 |
Conversion
~1 EUR = 14 BWP
Stable
SourcesBotswana Revenue Service
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly/bi-monthly | Return |
| Non-resident | None | – | Final cost |
| IFSC | Special regime | Per licence | Regime |
Limitations
4 years
Keep
SourcesBotswana Revenue Service
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