BW · AfricaPW · Oceania
Botswana vs Palau: tax rates compared
Between the two, Botswana's income tax rate (25%) tops Palau's (12%) by 13pp. The 200-country average is 28%: both sit below it.
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
| Tax | BW | PW | Difference |
|---|---|---|---|
| Income Tax | 25% | 12% | BW +13 pp |
| VAT | 14% | 10% | BW +4 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 |
| Palau | 12% | Source: Government of Palau — Bureau of Revenue and Taxation, Wages and Salary Tax · as of 2026-07-20 |
| Difference | +13 pp | Botswana higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Botswana | 14% | Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09 |
| Palau | 10% | Source: Palau Bureau of Revenue & Taxation — Palau Goods and Services Tax (PGST) · as of 2023-01-01 |
| Difference | +4 pp | Botswana higher |
Between the two, Botswana's VAT rate (14%) tops Palau's (10%) by 4pp. The 181-country average is 15%: both sit below it. Botswana's figure is dated 2026-01-09 and Palau's 2023-01-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 25% | Source: PWC Worldwide Tax Summaries — Botswana (Individual, Other taxes) · as of 2026-01-09 |
| Palau | 0% | Source: Government of Palau — Ministry of Finance, Bureau of Revenue and Taxation · as of 2026-07-19 |
| Difference | +25 pp | Botswana higher |
Between the two, Botswana's capital gains tax rate (25%) tops Palau's (0%) by 25pp. The 175-country average is 10.3%: Botswana sits above it, Palau 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 |
| Palau | 0% | Source: Palau National Code, Title 40 (Revenue and Taxation) — official text · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Botswana and Palau both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Corporate Tax, Crypto Tax.