Africa · BWP
Botswana
Reviewed 2026-06-21
Top income tax
25%
Self-employed SS
No
VAT
14%
Capital gains
25%
Exit tax
No
Nomad visa
No
66
/ 100
Tax efficiency67
Ease to enter57
Ease to exit77
Cost of living84
Internet0
English100
Botswana taxes individuals and companies only on Botswana-source income, so foreign earnings of a remotely working solopreneur generally fall outside the net. Personal income tax is progressive up to 25%, there are no social security contributions, and the corporate rate is 22%. There is no dedicated digital nomad visa, English is an official working language, and capital gains are taxable with no long-hold share exemption.
Personal income tax
Income tax structureProgressive
Top income tax rate25%
Entry income tax rate5%
Top rate threshold$11,600
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Indirect & other taxes
VAT standard rate14%
Capital gains rate25%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate5%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index40
Internet speed12 Mbps
English proficiencyHigh
Civil liberties73
Sources
- PwC Worldwide Tax Summaries — Botswana Individual Taxes on personal income
- PwC Worldwide Tax Summaries — Botswana Individual Other taxes (VAT, social security, capital transfer tax)
- PwC Worldwide Tax Summaries — Botswana Corporate Taxes on corporate income
- PwC Worldwide Tax Summaries — Botswana Corporate Withholding taxes
- PwC Worldwide Tax Summaries — Botswana Individual Residence
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.