BW · Africa · BWP
Botswana
Tax rates
Income Tax
25%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Botswana (Individual, Taxes on personal income) · as of 2026-01-09Corporate Tax
22%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
14%
Standard rate
Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09Capital Gains Tax
25%
Source: PWC Worldwide Tax Summaries — Botswana (Individual, Other taxes) · as of 2026-01-09Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-09
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Botswana using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| BWP 0 | 0% |
| BWP 48,000 | 5% |
| BWP 84,000 | 12.5% |
| BWP 120,000 | 18.8% |
| BWP 156,000 | 25% |
Resident individual rate table; a separate non-resident rate table with different lower bands reaches the same 25% top rate on non-residents' Botswana-source income.
Botswana's individual income tax follows a progressive annual schedule reaching 25% on taxable income above BWP 156,000. Progressive scale, top rate shown.
VAT
In practice
- Filing
Botswana's VAT registration threshold is BWP 1 million.
Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09- Exemptions
Section 11 of the VAT Act, read with paragraph 2 of the Second Schedule, exempts financial services, medical services, accommodation in a dwelling, and educational activities from VAT; a business making only exempt supplies cannot register for VAT on that activity alone, and a registered business making both taxable and exempt supplies may claim input tax only on the portion relating to its taxable supplies.
Source: Botswana Unified Revenue Service (BURS) — VAT Exemptions · as of 2026-07-28
Capital Gains Tax
Botswana taxes capital gains on marketable securities and immovable property under a separate progressive rate schedule reaching 25%, applied to 75% of the total gain. Progressive scale, top rate shown.
In practice
- Exemptions
Botswana's Income Tax Act excludes a taxpayer's principal private residence from the capital-gains base entirely if sale proceeds are reinvested in another residential property within 24 months, or otherwise exempts only the first such residence an individual disposes of.
Source: Botswana Unified Revenue Service — Income Tax Act (CAP 52:01), Tenth Schedule · as of 2008-05-20
Wealth Tax
No net wealth/worth tax levied in Botswana.