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Botswana vs Maldives: tax rates compared

Between the two, Botswana's income tax rate (25%) tops Maldives's (15%) by 10pp. The 200-country average is 28%: both sit below it. Botswana's figure is dated 2026-01-09 and Maldives's 2020-01-01, so the two rates come from different data vintages.

Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income15%25%Corporate15%22%VAT8%14%Wealth Tax0%
four shared taxes, side by side
Tax BW MVDifference
Income Tax25%15%BW +10 pplargest gap
Corporate Tax22%15%BW +7 pp
VAT14%8%BW +6 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Botswana25%Source: PWC Worldwide Tax Summaries — Botswana (Individual, Taxes on personal income) · as of 2026-01-09
Maldives15%Source: Maldives Inland Revenue Authority (MIRA) — Individuals, Overview · as of 2020-01-01
Difference+10 ppBotswana higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Botswana22%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Maldives15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+7 ppBotswana higher

Between the two, Botswana's corporate tax rate (22%) tops Maldives's (15%) by 7pp. The 201-country average is 22.6%: both sit below it.

VAT

VAT, side by side
CountryRateSource
Botswana14%Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09
Maldives8%Source: Maldives Inland Revenue Authority (MIRA) — Goods and Services Tax (GST) Overview · as of 2023-01-01
Difference+6 ppBotswana higher

Between the two, Botswana's VAT rate (14%) tops Maldives's (8%) by 6pp. The 181-country average is 15%: both sit below it. Botswana's figure is dated 2026-01-09 and Maldives's 2023-01-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Botswana0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-09
Maldives0%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 (content current as of 1 October 2025, published February 2026) — Maldives chapter · as of 2025-10-01
Difference0 ppdisplayed rates match

There's no gap here — Botswana and Maldives both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Botswana's figure is dated 2026-01-09 and Maldives's 2025-10-01, so the two rates come from different data vintages.

Not covered for both countries yet: Capital Gains Tax, Crypto Tax.