Botswana vs Macau: tax rates compared

Income Tax

Income Tax, side by side

Country	Rate	Source
Botswana	25%	Source: PWC Worldwide Tax Summaries — Botswana (Individual, Taxes on personal income) · as of 2026-01-09
Macau	12%	Source: PWC Worldwide Tax Summaries — Macau SAR (Individual, Taxes on personal income) · as of 2026-01-01
Difference	+13 pp	Botswana higher

Corporate Tax

Corporate Tax, side by side

Country	Rate	Source
Botswana	22%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Macau	12%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference	+10 pp	Botswana higher

Botswana has a corporate tax rate of 22%, 10pp above Macau's 12%. The 201-country average is 22.6%: both sit below it.

VAT

VAT, side by side

Country	Rate	Source
Botswana	14%	Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09
Macau	0%	Source: PWC Worldwide Tax Summaries — Macau SAR (Corporate, Other taxes) · as of 2026-06-02
Difference	+14 pp	Botswana higher

Botswana has a VAT rate of 14%, 14pp above Macau's 0%. The 181-country average is 15%: both sit below it.

Capital Gains Tax

Capital Gains Tax, side by side

Country	Rate	Source
Botswana	25%	Source: PWC Worldwide Tax Summaries — Botswana (Individual, Other taxes) · as of 2026-01-09
Macau	0%	Source: PwC Worldwide Tax Summaries — Macau SAR (Individual, Income determination) · as of 2026-06-02
Difference	+25 pp	Botswana higher

Botswana has a capital gains tax rate of 25%, 25pp above Macau's 0%. The 175-country average is 10.3%: Botswana sits above it, Macau sits below it.

Wealth Tax

Wealth Tax, side by side

Country	Rate	Source
Botswana	0%	Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-09
Macau	0%	Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-02
Difference	0 pp	displayed rates match

Botswana and Macau share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.