KLP Consulting and Services

03/06/2026

Botswana’s Income Tax Bill, 2025 abolishes the exempt persons schedule and relocates the protection previously afforded to certain entities into Schedule 2 under the heading of “exempt income”. For the entities carried across from that schedule, the practical question is whether that relocation changed anything at all.

At first glance, the reform appears significant. It seemingly moves the tax system away from a status-based exemption, where relief follows the identity of the taxpayer, toward an income-based framework in which exemption attaches only to particular receipts.

On closer inspection, however, the reform may have altered far less than its structure suggests.

Read the full analysis on our website: https://klpconsulting.co.bw/the-abolition-of-the-exempt-persons-schedule/

01/06/2026

Non‑profit organisations in Botswana are entering a new tax era. Are you ready?

The new Income Tax Bill is set to fundamentally change how Religious Organisations, NGOs, Trusts and Associations are taxed, moving from blanket exemptions to an approval‑based framework with strict statutory conditions.

This webinar is designed to guide participants on the income tax treatment of non‑profit organisations, the circumstances under which income may qualify for exemption, and the procedures to follow in order to apply for exempt status under the new regime.

Full session details, learning outcomes and registration at the link below.

https://training.klpconsulting.co.bw/courses/view?id=125

Premier consultancy firm specialising in corporate law and tax advisory. KLP is also a BQA-accredited Education and Training Provider offering HRDC-recognised short courses.

10/05/2026

Happy Mother’s Day to the incredible women who lead, nurture, and inspire, both at home and in the workplace.

Today we celebrate your strength, dedication, and impact. www.klpconsulting.co.bw

05/04/2026

Wishing all our clients and partners a time of renewal, hope, and fresh opportunities.
Happy Easter from KLP Consulting & Services 🐣✨

25/03/2026

Under the Proposed Income Tax Bill 2025, the attribution of trust income may depend heavily on the specific wording of the trust deed.

Drafting precision is no longer a technical preference. It is a tax risk determinant.

Our latest article examines how trust structuring decisions may directly influence tax liability under the new regime.

Read the full article on our website: https://klpconsulting.co.bw/trust-income-attribution-botswana/

18/03/2026

Botswana’s proposed tax reforms signal a potential shift in the treatment of non-profit trusts.

The longstanding assumption of automatic tax exemption may no longer hold under the new legislative framework.

In this article, we explore the policy rationale behind the reform and what trustees and administrators should prepare for.

Access the full analysis on our website: https://klpconsulting.co.bw/non-profit-trusts-under-botswanas-2025-tax-reform-the-end-of-automatic-tax-exemption/

11/03/2026

The proposed Asset-for-Share Roll-Over Relief mechanism in Botswana’s Income Tax Bill 2025 introduces significant implications for corporate restructuring and financing models.

But does the draft framework provide sufficient clarity and flexibility for modern corporate transactions?

Our latest publication critically analyses the provision, its technical drafting and its potential impact on group restructures and capital formation.

Read the full article here: https://klpconsulting.co.bw/asset-for-share-roll-over-relief-botswanas-income-tax-bill-2025/

04/03/2026

Many Botswana companies continue to adopt the standard constitution template issued by C**A without modification.

While convenient, this “copy-paste” approach may create unintended governance risks, shareholder deadlocks and structural vulnerabilities for investors.

In our latest article, we examine why reliance on a generic constitution can undermine long-term corporate strategy and what investors should consider instead.

Read the full analysis on our website: https://klpconsulting.co.bw/the-copy-paste-trap-why-cipas-standard-constitution-is-a-time-bomb-for-botswana-investors-2/

**A

25/02/2026

Organisations that prepare early for compliance reforms transition smoothly. Those that delay often face unnecessary last-minute pressure.

With Botswana’s trust governance and taxation framework evolving, now is an ideal time for trustees and administrators to build internal readiness.

We are now days away from our specialised session:

Trusts in Botswana: Structure, Registration and Taxation

30 March 2026 – Gaborone

This programme is designed to support practical readiness for emerging compliance obligations.

To join the session or request further details, please contact us.

Visit our website: https://klpconsulting.co.bw/

18/02/2026

Trust compliance extends beyond drafting a trust deed. Effective compliance requires proper registration, trustee resolutions, beneficiary records, distribution registers and accurate reporting.

As trust compliance obligations evolve, organisations need practical systems to manage these responsibilities consistently and efficiently.

KLP Consulting & Services provides support on trust compliance and administration.

Find out more about how we can assist by contacting us.



Visit our website: https://klpconsulting.co.bw/