Botswana income tax

Botswana tax calculator

Enter your income to estimate what you would pay in Botswana, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Botswana?

Botswana taxes personal income at rates up to 25%. Territorial system: only Botswana source income is taxed, and foreign income is exempt

Compiled by MyNomadWorld for Botswana and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

Botswana expat & digital-nomad tax regime

Under the Territorial regime, a qualifying new resident or foreign-income remote worker pays an effective rate of about 0% instead of the 25% headline.

Official source: PwC Botswana

Capital gains, wealth & property tax

• Capital gains: Progressive 5-25% on 75% of gain (immovable property/marketable securities, Botswana-source)
• Wealth tax: No net wealth/worth tax in Botswana

Inheritance & gift tax in Botswana

Capital Transfer Tax (CTT) on inheritances and gifts Progressive CTT (individuals up to ~5%); certain family/spousal transfers relieved

Corporate tax & VAT

The standard corporate profits tax is 22%.

How to become a tax resident of Botswana

Source-based: only Botswana-source income taxed regardless of residency. Ordinarily resident = permanent place of abode plus physical presence during tax year

Cost of living & lifestyle

Cost of living is about 38% of the US level, with average purchasing power near $20k (PPP). Pick a city below to see its monthly climate and cost.

Banking in Botswana

You will want a local or multi-currency account for rent, bills and getting paid.

For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →

Wise link is an affiliate link; we may earn a commission at no cost to you.

Climate & cost by city

Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.

Botswana tax treaties

Botswana maintains around 10 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. With very few treaties, cross-border income can still face double taxation, so check the specific route before you move.

Major treaty partners

Chips with a link open the full withholding-tax detail for that treaty pair.

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.

Botswana tax treaty guides

Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 18 of Botswana's partners:

Barbados · China · Czech Republic · France · India · Ireland · Lesotho · Luxembourg · Malta · Mauritius · Russia · Seychelles · South Africa · Sweden · United Arab Emirates · United Kingdom · Zambia · Zimbabwe