About Botswana's Tax System
Botswana, located in Africa, offers a territorial tax system. Under a territorial tax system, only income earned within the country's borders is subject to taxation, making it an attractive destination for international entrepreneurs and digital nomads.
With a corporate tax rate of 22% and a top personal income tax rate of 25%,Botswana offers a moderate tax environmentin our World Tax Index with an overall score of 61/100.
Tax Information
22%
Standard corporate tax rate is 22%.
25%
TerritorialTop marginal rate is 25%.
Economic & Investment Climate
Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.
Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.
A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.
Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.
Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.
Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.
Citizenship Pathways
Botswana offers citizenship through ancestry or bloodline connections.
Rule
Jus Sanguinis (Right of Blood)
Conditions
A person born outside Botswana is a citizen by descent if, at the time of birth, their father or mother is a citizen of Botswana.
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