Purpose: The aim of the study was to identify and understand how the property taxes are administered in Botswana. This was undertaken to appreciate how they contribute to the Gross Domestic Product (GDP) and the impact the have on revenue maximization.

Study Methodology: A questionnaire and interview guide were used to collect data from taxpayers and employee where the respective taxes are administered. This was done using stratified random sampling technique for taxpayers. A sample of 137 taxpayers were randomly determined from a population of 70,000 taxpayers at 90% confidence interval. Purposive sampling technique was used to collect data from employees who are in charge of administering the taxes.

Findings: It was established that the different types of property taxes administered in Botswana are Property rates, Value Added Tax Transfer duty, Capital Gains tax, tax on rental income, and capital transfer tax (Estate duty). The bases of the tax are determined using different approaches ranging from self-declaration to capital value. The study revealed that property tax administration in Botswana is poor as it is hindered by problems pertaining to lack of well-trained staff in taxing authorities as well as the low level of awareness of property taxes by taxpayers. It was also noted that the amount of tax paid is high yet there are no direct benefits received for paying such taxes. Value Added Tax (VAT) contributes more to GDP than any other property tax at 0.76%.

Significance of Study: The study provided insights into the different types of property taxes and how they are assessed to the taxpayers.