BW · AfricaZM · Africa
Botswana vs Zambia: tax rates compared
Zambia has an income tax rate of 37%, 12pp above Botswana's 25%. The 200-country average is 28%: Botswana sits below it, Zambia 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 | ZM | Difference |
|---|---|---|---|
| Income Tax | 25% | 37% | ZM +12 pp |
| Corporate Tax | 22% | 30% | ZM +8 pp |
| VAT | 14% | 16% | ZM +2 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 |
| Zambia | 37% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −12 pp | Zambia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Zambia | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −8 pp | Zambia higher |
Zambia has a corporate tax rate of 30%, 8pp above Botswana's 22%. The 201-country average is 22.6%: Botswana sits below it, Zambia sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Botswana | 14% | Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09 |
| Zambia | 16% | Source: PWC Worldwide Tax Summaries — Zambia (Corporate, Other taxes) · as of 2026-03-20 |
| Difference | −2 pp | Zambia higher |
Zambia has a VAT rate of 16%, 2pp above Botswana's 14%. The 181-country average is 15%: Botswana sits below it, Zambia 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 |
| Zambia | 0% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Income determination) · as of 2026-03-20 |
| Difference | +25 pp | Botswana higher |
Botswana has a capital gains tax rate of 25%, 25pp above Zambia's 0%. The 175-country average is 10.3%: Botswana sits above it, Zambia 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 |
| Zambia | 0% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Other taxes) · as of 2026-03-20 |
| Difference | 0 pp | displayed rates match |
Botswana and Zambia 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.