
On 1 July 2026, BURS brought four statutes into effect simultaneously. The coverage has focused almost entirely on rate changes. The corporate tax rate rose from 22 to 24.5 percent. A new personal income tax bracket of 27.5 percent applies above P400,001. Private medical services are now subject to 14 percent VAT. These changes are real and they matter. They are not, however, the most consequential part of what happened. The Tax Administration Act is a new instrument. It did not amend an existing law. It created a single administrative and procedural spine governing both income tax and VAT, replacing the separate regimes each previously carried. That harmonisation, and what it signals about the direction of tax enforcement in Botswana, is what Edition 7 of The Capital Brief examines in full.
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