BW · AfricaCF · Africa
Botswana vs Central African Republic: tax rates compared
Central African Republic has an income tax rate of 40%, 15pp above Botswana's 25%. The 200-country average is 28%: Botswana sits below it, Central African Republic sits above it. Botswana's figure is dated 2026-01-09 and Central African Republic's 2023-01-01, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BW | CF | Difference |
|---|---|---|---|
| Income Tax | 25% | 40% | CF +15 pplargest gap |
| Corporate Tax | 22% | 30% | CF +8 pp |
| VAT | 14% | 19% | CF +5 pp |
| Capital Gains Tax | 25% | 40% | CF +15 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 25% | Source: PWC Worldwide Tax Summaries — Botswana (Individual, Taxes on personal income) · as of 2026-01-09 |
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| Difference | −15 pp | Central African Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Central African Republic | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −8 pp | Central African Republic higher |
Central African Republic has a corporate tax rate of 30%, 8pp above Botswana's 22%. The 201-country average is 22.6%: Botswana sits below it, Central African Republic sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Botswana | 14% | Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09 |
| Central African Republic | 19% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01 |
| Difference | −5 pp | Central African Republic higher |
Central African Republic has a VAT rate of 19%, 5pp above Botswana's 14%. The 181-country average is 15%: Botswana sits below it, Central African Republic sits above it. Botswana's figure is dated 2026-01-09 and Central African Republic's 2019-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 25% | Source: PWC Worldwide Tax Summaries — Botswana (Individual, Other taxes) · as of 2026-01-09 |
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01 |
| Difference | −15 pp | Central African Republic higher |
Central African Republic has a capital gains tax rate of 40%, 15pp above Botswana's 25%. The 175-country average is 10.3%: both sit above it. Botswana's figure is dated 2026-01-09 and Central African Republic's 2023-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.