BW · AfricaNZ · Oceania
Botswana vs New Zealand: tax rates compared
New Zealand has an income tax rate of 39%, 14pp above Botswana's 25%. The 200-country average is 28%: Botswana sits below it, New Zealand sits above it. Botswana's figure is dated 2026-01-09 and New Zealand's 2025-01-01, 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 | NZ | Difference |
|---|---|---|---|
| Income Tax | 25% | 39% | NZ +14 pp |
| Corporate Tax | 22% | 28% | NZ +6 pp |
| VAT | 14% | 15% | NZ +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 |
| New Zealand | 39% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −14 pp | New Zealand higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| New Zealand | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −6 pp | New Zealand higher |
New Zealand has a corporate tax rate of 28%, 6pp above Botswana's 22%. The 201-country average is 22.6%: Botswana sits below it, New Zealand sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Botswana | 14% | Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09 |
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| Difference | −1 pp | New Zealand higher |
New Zealand has a VAT rate of 15%, 1pp above Botswana's 14%. The 181-country average is 15%: Botswana sits below it, New Zealand 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 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06 |
| Difference | +25 pp | Botswana higher |
Botswana has a capital gains tax rate of 25%, 25pp above New Zealand's 0%. The 175-country average is 10.3%: Botswana sits above it, New Zealand 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 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Botswana and New Zealand 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.