BW · AfricaIQ · Asia
Botswana vs Iraq: tax rates compared
Between the two, Botswana's income tax rate (25%) tops Iraq's (15%) by 10pp. The 200-country average is 28%: both sit below 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 | IQ | Difference |
|---|---|---|---|
| Income Tax | 25% | 15% | BW +10 pp |
| Corporate Tax | 22% | 15% | BW +7 pp |
| VAT | 14% | 0% | BW +14 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 |
| Iraq | 15% | Source: PWC Worldwide Tax Summaries — Iraq (Individual, Taxes on personal income) · as of 2026-06-24 |
| Difference | +10 pp | Botswana higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Iraq | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | Botswana higher |
Between the two, Botswana's corporate tax rate (22%) tops Iraq's (15%) by 7pp. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Botswana | 14% | Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09 |
| Iraq | 0% | Source: PWC Worldwide Tax Summaries — Iraq (Corporate, Other taxes) · as of 2026-06-24 |
| Difference | +14 pp | Botswana higher |
Between the two, Botswana's VAT rate (14%) tops Iraq's (0%) by 14pp. The 181-country average is 15%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 25% | Source: PWC Worldwide Tax Summaries — Botswana (Individual, Other taxes) · as of 2026-01-09 |
| Iraq | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Iraq · as of 2025-10-01 |
| Difference | +25 pp | Botswana higher |
Between the two, Botswana's capital gains tax rate (25%) tops Iraq's (0%) by 25pp. The 175-country average is 10.3%: Botswana sits above it, Iraq sits below it. Botswana's figure is dated 2026-01-09 and Iraq's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-09 |
| Iraq | 0% | Source: PWC Worldwide Tax Summaries — Iraq (Individual, Other taxes) · as of 2026-06-24 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Botswana and Iraq 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.