The Botswana Unified Revenue Service (BURS) issued a public notice, announcing extensions for key tax filing deadlines on 24 September 2024. The submission deadline for annual withholding tax returns, including PAYE and other withholding taxes, has been extended until 30 November 2024.

Additionally, individual income tax returns are now due by 31 December 2024.

Individuals who are required to file tax returns include those earning BWP 480,000 or more annually from employment, those receiving income from multiple employers regardless of the amount, and those with additional income from sources outside of employment.

Individuals earning less than BWP 480,000 per year from a single employer are required to file if they suspect incorrect taxation by their employer.

However, individuals earning below BWP 480,000 annually from a single employer are exempt from filing.