BW · AfricaMU · Africa
Botswana vs Mauritius: tax rates compared
Botswana's income tax rate is 5pp higher than Mauritius's (25% vs 20%). The 200-country average is 28%: both sit below it. Botswana's figure is dated 2026-01-09 and Mauritius's 2025-07-01, 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 | MU | Difference |
|---|---|---|---|
| Income Tax | 25% | 20% | BW +5 pp |
| Corporate Tax | 22% | 15% | BW +7 pp |
| VAT | 14% | 15% | MU +1 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 |
| Mauritius | 20% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Taxes on personal income) · as of 2025-07-01 |
| Difference | +5 pp | Botswana higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Mauritius | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | Botswana higher |
Botswana's corporate tax rate is 7pp higher than Mauritius's (22% vs 15%). 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 |
| Mauritius | 15% | Source: PWC Worldwide Tax Summaries — Mauritius (Corporate, Other taxes) · as of 2026-06-15 |
| Difference | −1 pp | Mauritius higher |
Mauritius's VAT rate is 1pp higher than Botswana's (15% vs 14%). The 181-country average is 15%: Botswana sits below it, Mauritius 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 |
| Mauritius | 0% | Source: PwC Worldwide Tax Summaries — Mauritius (Individual, Income determination) · as of 2026-06-15 |
| Difference | +25 pp | Botswana higher |
Botswana's capital gains tax rate is 25pp higher than Mauritius's (25% vs 0%). The 175-country average is 10.3%: Botswana sits above it, Mauritius 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 |
| Mauritius | 0% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Other taxes) · as of 2026-06-15 |
| Difference | 0 pp | displayed rates match |
Botswana's wealth tax rate is identical to Mauritius's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.