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Botswana vs Nicaragua: tax rates compared
Nicaragua has an income tax rate of 30%, 5pp above Botswana's 25%. The 200-country average is 28%: Botswana sits below it, Nicaragua 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 | NI | Difference |
|---|---|---|---|
| Income Tax | 25% | 30% | NI +5 pp |
| Corporate Tax | 22% | 30% | NI +8 pp |
| VAT | 14% | 15% | NI +1 pp |
| Capital Gains Tax | 25% | 15% | BW +10 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 |
| Nicaragua | 30% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | −5 pp | Nicaragua higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nicaragua | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −8 pp | Nicaragua higher |
Nicaragua has a corporate tax rate of 30%, 8pp above Botswana's 22%. The 201-country average is 22.6%: Botswana sits below it, Nicaragua sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Botswana | 14% | Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09 |
| Nicaragua | 15% | Source: PWC Worldwide Tax Summaries — Nicaragua (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | −1 pp | Nicaragua higher |
Nicaragua has a VAT rate of 15%, 1pp above Botswana's 14%. The 181-country average is 15%: Botswana sits below it, Nicaragua 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 |
| Nicaragua | 15% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Nicaragua · as of 2025-10-01 |
| Difference | +10 pp | Botswana higher |
Botswana has a capital gains tax rate of 25%, 10pp above Nicaragua's 15%. The 175-country average is 10.3%: both sit above it. Botswana's figure is dated 2026-01-09 and Nicaragua's 2025-10-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-09 |
| Nicaragua | 0% | Source: PWC Worldwide Tax Summaries — Nicaragua (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Botswana and Nicaragua 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.