Latitax

Not a Latitax destination

Botswana

Source-based system with a 22% corporate rate, a UK treaty and a stable pula; gains on local shares are taxed on only 75% of the gain.

Income tax, top rate

Secondary

25%

Source: PwC Worldwide Tax Summaries - PIT rates · checked 2026-09-29

Capital gains

Secondary

Up to 25% on 75% of the gain

Gains on Botswana-sourced shares: 75% of the gain taxed at income rates of 5% to 25%.

Source: PwC Worldwide Tax Summaries - Botswana, Individual, Other taxes · checked 2026-09-29

Corporate

Secondary

22%

Source: PwC Worldwide Tax Summaries - CIT rates · checked 2026-09-29

Inheritance

Secondary

Capital transfer tax up to 5%

PwC reading; paid by the recipient with exemptions. The BURS rate schedule was not checked.

Source: PwC Worldwide Tax Summaries - Botswana, Individual, Other taxes · checked 2026-09-29

Wealth tax

Secondary

None

Source: PwC Worldwide Tax Summaries - Botswana, Individual, Other taxes · checked 2026-09-29

VAT

Secondary

14%

Source: PwC Worldwide Tax Summaries - VAT rates · checked 2026-09-29

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  1. s1PwC Worldwide Tax Summaries - PIT ratessecondary · checked 2026-09-29
  2. s2PwC Worldwide Tax Summaries - CIT ratessecondary · checked 2026-09-29
  3. s3PwC Worldwide Tax Summaries - VAT ratessecondary · checked 2026-09-29
  4. s4PwC Worldwide Tax Summaries - Botswana, Individual, Other taxessecondary · checked 2026-09-29
  5. s5GOV.UK - Botswana tax treatiesprimary · checked 2026-09-29