Botswana has issued a revised list of foodstuffs that qualify for VAT at a zero rate under the Value Added Tax (VAT) Act, 2026, which commenced on 1 July 2026.

RF Report

The Botswana Unified Revenue Service (BURS) has published a public notice outlining the revised list of foodstuffs subject to VAT at a zero rate under the Value Added Tax (VAT) Act, 2026.

The changes took effect from 1 July 2026 and apply to specified food items supplied in their natural state and not mixed with other products.

The zero-rated foodstuffs include:

  • Sorghum or maize meal (except when sold as prepared or cooked food)
  • Millet grain
  • Millet meal
  • Wheat grain
  • Maize cobs
  • Sugar
  • Brown bread
  • Fresh vegetables, including potatoes, tomatoes, onions, cabbage, rape, beetroots, carrots, and spinach (excluding dried, canned or bottled vegetables)
  • Fresh fruits, including oranges, apples and bananas (excluding dried, canned or bottled fruit and nuts)
  • Rice
  • Samp
  • Bread flour (white, brown and whole wheat)
  • Cooking oil

BURS stated that food items not included in the revised list will continue to be subject to VAT at 14%.

Any food items not appearing in the above list are subject to VAT at 14%.

Retailers and other affected businesses have been advised to take note of the changes and make the necessary adjustments to their systems and pricing arrangements.

The public notice titled “ZERO-RATED FOODSTUFFS UNDER THE VALUE ADDED TAX (VAT) ACT, 2026” was issued on 9 July 2026 by BURS under the message “Collecting for Progress.”