Insurers.globalAfrica

BW · Country / territory

Reinsurance tax in Botswana

Proposal — not confirmed law

Evidence reviewed · recorded

March 2026 report describes Bill 36/2025; do not treat proposed charge as enacted without commencement check.

WHT

Proposed 5%; commencement unverified

Proposal — not confirmed law

March 2026 report describes Bill 36/2025; do not treat proposed charge as enacted without commencement check.

Tax base
See source and conditions; not an all-in tax rate.
Legal effective dates
Not established — review date is not the effective date

Premium-tax exemptions do not establish exemption from withholding, VAT, stamp duties or other charges. Treaty relief, registration, line of business and transaction date require separate assessment.

Observation history

1 recorded observations. Research history is not a reconstructed legal rate series. Later corrections leave earlier observations intact.

2026-10-23T06:48:42Z · Proposal — not confirmed law

Evidence reviewed 2026-10-06. Initial publication of supplied research; earlier tax history not reconstructed.

March 2026 report describes Bill 36/2025; do not treat proposed charge as enacted without commencement check.

Observation: bw-20261023-01

WHT: Proposed 5%; commencement unverified — March 2026 report describes Bill 36/2025; do not treat proposed charge as enacted without commencement check.
Effective from: unknown; until: not established.