Enacted Update
Botswana — Medical services taxable act 16
This page records one dated change. For the rules in Botswana as they stand today, see the Botswana guide →
- Jurisdiction
- 🇧🇼 Botswana
- Tax
- VAT
- Change type
- Update
- Status
- Enacted
- Effective
- 1 August 2026
- Verified
- Corroborated against official id · medium confidence
Under Botswana's Value Added Tax (Amendment) Act, 2025 (Act No. 16 of 2025), private medical services become taxable and prescription drugs move from VAT-exempt to zero-rated. A BURS public notice (July 2026) requires affected medical providers meeting the registration threshold to register by 31 July 2026 and to begin charging VAT from 1 August 2026; the Act also extends the input-VAT claim period from four to twelve months and introduces reverse charging by registered persons.