BW · AfricaPG · Oceania
Botswana vs Papua New Guinea: tax rates compared
Between the two, Papua New Guinea's income tax rate (42%) tops Botswana's (25%) by 17pp. The 200-country average is 28%: Botswana sits below it, Papua New Guinea 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 | PG | Difference |
|---|---|---|---|
| Income Tax | 25% | 42% | PG +17 pp |
| Corporate Tax | 22% | 30% | PG +8 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 |
| Papua New Guinea | 42% | Source: PWC Worldwide Tax Summaries — Papua New Guinea (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | −17 pp | Papua New Guinea higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Papua New Guinea | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −8 pp | Papua New Guinea higher |
Between the two, Papua New Guinea's corporate tax rate (30%) tops Botswana's (22%) by 8pp. The 201-country average is 22.6%: Botswana sits below it, Papua New Guinea sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Botswana | 14% | Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09 |
| Papua New Guinea | 10% | Source: PWC Worldwide Tax Summaries — Papua New Guinea (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | +4 pp | Botswana higher |
Between the two, Botswana's VAT rate (14%) tops Papua New Guinea's (10%) by 4pp. The 181-country average is 15%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 25% | Source: PWC Worldwide Tax Summaries — Botswana (Individual, Other taxes) · as of 2026-01-09 |
| Papua New Guinea | 0% | Source: PWC Worldwide Tax Summaries — Papua New Guinea (Individual, Income determination) · as of 2026-03-27 |
| Difference | +25 pp | Botswana higher |
Between the two, Botswana's capital gains tax rate (25%) tops Papua New Guinea's (0%) by 25pp. The 175-country average is 10.3%: Botswana sits above it, Papua New Guinea 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 |
| Papua New Guinea | 0% | Source: PWC Worldwide Tax Summaries — Papua New Guinea (Individual, Other taxes) · as of 2026-03-27 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Botswana and Papua New Guinea 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: Crypto Tax.