BW · AfricaKE · Africa
Botswana vs Kenya: tax rates compared
Kenya has an income tax rate of 35%, 10pp above Botswana's 25%. The 200-country average is 28%: Botswana sits below it, Kenya 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 | KE | Difference |
|---|---|---|---|
| Income Tax | 25% | 35% | KE +10 pp |
| Corporate Tax | 22% | 30% | KE +8 pp |
| VAT | 14% | 16% | KE +2 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 |
| Kenya | 35% | Source: PWC Worldwide Tax Summaries — Kenya (Individual, Taxes on personal income) · as of 2026-07-17 |
| Difference | −10 pp | Kenya higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Kenya | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −8 pp | Kenya higher |
Kenya has a corporate tax rate of 30%, 8pp above Botswana's 22%. The 201-country average is 22.6%: Botswana sits below it, Kenya sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Botswana | 14% | Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09 |
| Kenya | 16% | Source: PWC Worldwide Tax Summaries — Kenya (Corporate, Other taxes) · as of 2026-07-17 |
| Difference | −2 pp | Kenya higher |
Kenya has a VAT rate of 16%, 2pp above Botswana's 14%. The 181-country average is 15%: Botswana sits below it, Kenya sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 25% | Source: PWC Worldwide Tax Summaries — Botswana (Individual, Other taxes) · as of 2026-01-09 |
| Kenya | 0% | Source: PWC Worldwide Tax Summaries — Kenya (Corporate, Other taxes) · as of 2026-07-17 |
| Difference | +25 pp | Botswana higher |
Botswana has a capital gains tax rate of 25%, 25pp above Kenya's 0%. The 175-country average is 10.3%: Botswana sits above it, Kenya 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 |
| Kenya | 0% | Source: Kenya Revenue Authority — Types of Taxes (Individual) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Botswana and Kenya share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.