Bitcoin Tax in Botswana (2026)

No crypto-specific ruleResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

The Botswana Unified Revenue Service (BURS) page on income tax for individuals sets out the residence tests and the sources of income an individual reports, and it never mentions crypto, virtual or digital assets. The page says income from different sources is added together at the end of the tax year to determine the tax liability, reported on the individual tax return, and that income from any property disposed of is reported there too, with a disposal computation attached. For a sale of shares it states that 25% of the net gain is deducted and the remaining 75% is taxable, that this deduction does not apply in a loss situation, and that a disposal loss is set off against any disposal net gain in that tax year and carried forward one year only. Whether a gain on selling bitcoin is income from property disposed of under these rules is not stated, so nothing on the page can be read as a bitcoin rate. The page points to a separate tax rates download for the applicable rates by residential status.

Regime: No crypto-specific rule
Framework: Income Tax Act Chapter 50.01
Reporting duty: The BURS page says income from any property disposed of should be reported in the individual tax return with a disposal computation attached, that every person whose taxable income in a tax year exceeds P36000 must register with the Commissioner General for a Taxpayer Identification Number (TIN), and that a return is required even where the only income is employment income taxed through PAYE. It names no filing deadline and does not say whether bitcoin is property for this purpose.

Frequently asked questions

Does Botswana tax bitcoin gains?

The tax authority has not said. The BURS page on income tax for individuals lists the sources an individual reports, including income from any property disposed of, and never mentions crypto, virtual or digital assets. Whether a bitcoin gain counts as income from property disposed of is not stated on any BURS page found.

How does Botswana tax a gain on selling an asset?

The BURS page says income from any property disposed of is reported in the individual tax return with a disposal computation attached. For shares, the page deducts 25% of the net gain and taxes the remaining 75%. The page does not say which of these rules, if any, applies to bitcoin.

Do I need to register with BURS?

The BURS page says every person whose taxable income during any tax year exceeds P36000 must apply to the Commissioner General for a Taxpayer Identification Number and must file a return even if the only income is employment income taxed under PAYE.

Sources

Botswana Unified Revenue Service: Income Tax, Individuals

Buying is the other question: how to buy bitcoin in Botswana covers exchanges, payment methods and legality for residents.