Botswana tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Botswana tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Figures last changed 4 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Botswana | 27.5% | 27.5% | 10% | 10%† | 27.5%† | 25%* |
* Provisional — not yet verified by the Sovereign engine. crypto gains: from PwC, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Botswana profile carries an accepted source for it.
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Botswana?
The top rate on a salary is 27.5%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 27.5% above BWP 400,000.
How are capital gains taxed in Botswana?
The top rate on a long-term capital gain is 27.5%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Botswana?
The top rate is 10% on dividends and 10% on interest. Rental income is taxed at up to 27.5%.
How is crypto taxed in Botswana?
The tax on a crypto gain in Botswana depends on facts the calculator needs case by case: the kind of transaction, the platform, and whether it is private or a business. Provisionally 25%: the top rate on a crypto gain from a PwC summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. no specific rule; individuals' capital gains table tops at 25%; 75% of a securities gain is taxable.
Does Botswana tax foreign income?
Yes. Botswana taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Botswana have a wealth tax?
No. Botswana has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Botswana have an exit tax for individuals?
Yes. Botswana can tax unrealised gains, or some of them, when a resident individual moves abroad. The conditions depend on the asset and the holding.
What special tax regimes does Botswana have?
Our profiles list one regime: International Financial Services Centre (IFSC) — information only; not numerically modelled. It has its own conditions.
When do you become tax resident in Botswana?
The Botswana day test (183 days in a qualifying 12-month period from July 2026): 183 days in 12 months beginning or ending in the July-to-June tax year; annual test before July 2026. BURS still hosts older annual-rule guidance and an FAQ saying more than 183 continuous days. The 2026 Act controls from July 2026. A home, temporary absences, government service and part-year dates need review.
Residence decides whether Botswana taxes you on these rates. See the Botswana day-count test and count your own days.
Sources
The Botswana profile cites 2 sources for these rules, 1 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Income Tax Act 2026, Schedule 1 and s112(5) · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Botswana individual taxes · summary, retrieved 2026-05-27
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Botswana with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Botswana side by side with other countries, see every country or try the live demo.
Other countries in Africa: DR Congo, Ivory Coast, Cameroon, Algeria, Egypt, Ethiopia.