BW · AfricaSZ · Africa
Botswana vs Eswatini: tax rates compared
Between the two, Eswatini's income tax rate (33%) tops Botswana's (25%) by 8pp. The 200-country average is 28%: Botswana sits below it, Eswatini sits above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BW | SZ | Difference |
|---|---|---|---|
| Income Tax | 25% | 33% | SZ +8 pp |
| Corporate Tax | 22% | 25% | SZ +3 pp |
| VAT | 14% | 15% | SZ +1 pp |
| Capital Gains Tax | 25% | 0% | BW +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 25% | Source: PWC Worldwide Tax Summaries — Botswana (Individual, Taxes on personal income) · as of 2026-01-09 |
| Eswatini | 33% | Source: PWC Worldwide Tax Summaries — Eswatini (Individual, Taxes on personal income) · as of 2026-03-30 |
| Difference | −8 pp | Eswatini higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Eswatini | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | Eswatini higher |
Between the two, Eswatini's corporate tax rate (25%) tops Botswana's (22%) by 3pp. The 201-country average is 22.6%: Botswana sits below it, Eswatini sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Botswana | 14% | Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09 |
| Eswatini | 15% | Source: PWC Worldwide Tax Summaries — Eswatini (Corporate, Other taxes) · as of 2026-03-30 |
| Difference | −1 pp | Eswatini higher |
Between the two, Eswatini's VAT rate (15%) tops Botswana's (14%) by 1pp. The 181-country average is 15%: Botswana sits below it, Eswatini matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 25% | Source: PWC Worldwide Tax Summaries — Botswana (Individual, Other taxes) · as of 2026-01-09 |
| Eswatini | 0% | Source: PWC Worldwide Tax Summaries — Eswatini (Individual, Income determination) · as of 2026-03-30 |
| Difference | +25 pp | Botswana higher |
Between the two, Botswana's capital gains tax rate (25%) tops Eswatini's (0%) by 25pp. The 175-country average is 10.3%: Botswana sits above it, Eswatini sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-09 |
| Eswatini | 0% | Source: PWC Worldwide Tax Summaries — Eswatini (Individual, Other taxes) · as of 2026-03-30 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Botswana and Eswatini both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.