BW · AfricaMZ · Africa
Botswana vs Mozambique: tax rates compared
Mozambique's income tax rate is 7pp higher than Botswana's (32% vs 25%). The 200-country average is 28%: Botswana sits below it, Mozambique 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 | MZ | Difference |
|---|---|---|---|
| Income Tax | 25% | 32% | MZ +7 pp |
| Corporate Tax | 22% | 32% | MZ +10 pplargest gap |
| VAT | 14% | 16% | MZ +2 pp |
| Capital Gains Tax | 25% | 32% | MZ +7 pp |
| 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 |
| Mozambique | 32% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Taxes on personal income) · as of 2026-03-04 |
| Difference | −7 pp | Mozambique higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Mozambique | 32% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10 pp | Mozambique higher |
Mozambique's corporate tax rate is 10pp higher than Botswana's (32% vs 22%). The 201-country average is 22.6%: Botswana sits below it, Mozambique sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Botswana | 14% | Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09 |
| Mozambique | 16% | Source: PWC Worldwide Tax Summaries — Mozambique (Corporate, Other taxes) · as of 2026-03-04 |
| Difference | −2 pp | Mozambique higher |
Mozambique's VAT rate is 2pp higher than Botswana's (16% vs 14%). The 181-country average is 15%: Botswana sits below it, Mozambique 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 |
| Mozambique | 32% | Source: PwC Worldwide Tax Summaries — Mozambique (Individual, Income determination) · as of 2026-03-04 |
| Difference | −7 pp | Mozambique higher |
Mozambique's capital gains tax rate is 7pp higher than Botswana's (32% vs 25%). The 175-country average is 10.3%: both sit above 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 |
| Mozambique | 0% | Source: PWC Worldwide Tax Summaries — Mozambique (Individual, Other taxes) · as of 2026-03-04 |
| Difference | 0 pp | displayed rates match |
Botswana's wealth tax rate is identical to Mozambique's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.