Botswana and Mozambique signed a protocol amending their 2009 income tax treaty, which had not yet entered into force.
Botswana and Mozambique signed an amending protocol to the 2009 income tax treaty between the two countries on 28 September 2026, according to a post by the Botswana Presidency.
The treaty was signed on 27 February 2009 but has not yet entered into force. The treaty and the protocol will take effect following the exchange of the ratification instruments.
The agreements covered the establishment of a Binational Commission, health cooperation, transfer of sentenced persons, correctional services, an amendment to the income tax treaty, tourism, science, technology and innovation, and arts and culture.
The agreement is intended to strengthen institutional cooperation, facilitate knowledge and skills exchange, and support joint initiatives in trade, agriculture, energy, mining, transport and regional connectivity.
The treaty will apply to withholding taxes from the day after its entry into force. For other taxes, it will take effect in Botswana from 1 July of the year following its entry into force and in Mozambique from 1 January of the year following its entry into force.
