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Botswana to Implement New 15% Withholding Tax on Natural Resource Royalties for Non-Residents
Botswana is implementing a new 15% withholding tax (WHT) on natural resource exploitation amounts payable to non-resident entities, effective July 1, 2026, under the Income Tax Bill No. 36 of 2025. This measure aims to enhance domestic revenue collection from royalties and fees for resource exploitation.