BW · AfricaGM · Africa
Botswana vs Gambia: tax rates compared
There's no gap here — Botswana and Gambia both post an income tax rate of 25%. The 200-country average is 28%: both sit below it. Botswana's figure is dated 2026-01-09 and Gambia's 2018-01-01, so the two rates come from different data vintages.
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 | GM | Difference |
|---|---|---|---|
| Income Tax | 25% | 25% | match |
| Corporate Tax | 22% | 27% | GM +5 pp |
| VAT | 14% | 15% | GM +1 pp |
| Capital Gains Tax | 25% | 15% | BW +10 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 |
| Gambia | 25% | Source: Gambia Revenue Authority — Personal Income Tax · as of 2018-01-01 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Gambia | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Gambia higher |
Between the two, Gambia's corporate tax rate (27%) tops Botswana's (22%) by 5pp. The 201-country average is 22.6%: Botswana sits below it, Gambia sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Botswana | 14% | Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09 |
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-01-01 |
| Difference | −1 pp | Gambia higher |
Between the two, Gambia's VAT rate (15%) tops Botswana's (14%) by 1pp. The 181-country average is 15%: Botswana sits below it, Gambia 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 |
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-07-19 |
| Difference | +10 pp | Botswana higher |
Between the two, Botswana's capital gains tax rate (25%) tops Gambia's (15%) by 10pp. The 175-country average is 10.3%: both sit above 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 |
| Gambia | 0% | Source: Gambia Revenue Authority · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Botswana and Gambia 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.