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Housing benefit tax calculator Botswana

A house or flat your employer rents or owns for you is a non-cash benefit. Its value is added to your pay and taxed through PAYE, up to a cap based on your income.

Choose how the house is provided, enter its rent, rateable value or floor area, and your yearly employment income.

How does your employer provide the house?

How it's calculated

  1. If your employer rents the house, the yearly value is the rent it pays.
  2. If it owns the house and the council has valued it, the value is 10% of the rateable value.
  3. If it owns a house with no rateable value, the value is 8% of a capital valuation of P 2,500 per square metre of floor area.
  4. The taxable benefit cannot be more than a percentage of your employment income from the BURS housing benefit table, less anything you pay for the house. Above P58 600 a year that percentage is 27.5%.
  5. The extra PAYE is the tax on your income with the benefit less the tax without it.

An example

Your employer rents a house for you at P6 000 a month and you earn P300 000 a year. The benefit is P72 000 a year, under the cap of P82 500, and adds P1 500 a month to your PAYE.

Frequently asked questions

Is free housing from my employer taxable?

Yes. The Income Tax Regulations treat a quarter or residence your employer provides as a housing benefit and add its value to your employment income.

What if I only had the house for part of the year?

The value is pro-rated by the months you had the house, and the cap uses the rent you paid during that period.

Can BURS use a lower value per square metre?

Yes. If the standard of the building makes P 2,500 per square metre too high, the Commissioner General can apply a smaller factor, but not less than P1 700.

Key terms

Rateable value
The value of a property on the valuation roll of the local authority, used for council rates.
Housing benefit table
The table BURS publishes with the percentage of income that caps the taxable housing benefit.

Up-to-date official data

Data checked against the official source on .

We check the official sources automatically, every day.

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