BotswanaBotswanaEffective 1 July 2026, the standard corporate tax rate increased from 22% to 24.5%. The non-resident corporate tax rate was reduced from 30% to 24.5%.
Corporate Tax
24.5%
Income Tax
0% - 27.5%
VAT Rate
14%
Capital Gains Tax
25%
Effective Rate
24.5%
Income Tax Brackets
- 0 - 48,0000%
- 48,000 - 84,0005%
- 84,000 - 120,00012.5%
- 120,000 - 156,00018.75%
- 156,000 - 400,00025%
- 400,000 - ∞27.5%
Capital Gains
25%
Gains on property and shares are taxed at income tax rates, with 75% of a gain taxable for most assets.