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Botswana vs Bhutan
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇧🇼 Botswana
vs
🇧🇹 Bhutan
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–25%
25% top; diversification from diamonds affecting revenues
No change
0–25%
25% top; crypto mining revenues adding to national income
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
14%
14% standard
No change
0%
No VAT; GST consideration ongoing
No change

Corporate Tax Rate

Corporate Tax Rate
22%
22% standard
No change
30%
30% CIT; digital economy and hydropower growing
No change

Capital Gains Tax

Capital Gains Tax
25%
25% maintained
No change
0%
No CGT
No change

Social Security & Payroll

Social Security / Payroll
~7%
National pension scheme development
No change
~10%
NPPF; pension adequacy improving
No change
State, Regional & Local Taxes

🇧🇼 BotswanaLocal Government Taxes

Botswana's 16 districts and 6 town/city councils levy minimal independent taxes — transfer duty on property, business licences, and property rates in urban areas. The Botswana Unified Revenue Service (BURS) administers all major national taxes. Botswana has one of Africa's most stable and transparent tax systems, boosted by diamond revenue. The country aspires to diversify away from diamond dependency. Transfer duty on property is 5% above BWP 1 million. A Capital Transfer Tax applies to donations and inheritances at 12.5%.

🇧🇹 BhutanDzongkhag & Thromde Taxes

Bhutan's 20 dzongkhags (districts) and thromdes (municipalities) levy local land tax, cattle tax, and local fees. Bhutan is a constitutional monarchy pursuing Gross National Happiness over GDP. Corporate and business income taxes are primary revenue sources; personal income tax is minimal for most citizens given the country's structure. Bhutan has major hydropower export revenues from India and has become notable for state-enterprise cryptocurrency mining. The country is transitioning toward more market-oriented development with LDC graduation aspirations.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Botswana vs Bhutan: Key Tax Differences (2026)

💰 Income Tax: Botswana and Bhutan have similar top income tax rates (0–25% vs 0–25%).

🛒 VAT/Sales Tax: Botswana has a higher consumption tax (14% vs 0%).

🏢 Corporate Tax: 🇧🇼 Botswana offers a lower corporate rate (22% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇧🇹 Bhutan taxes investment gains at a lower rate (0% vs 25%), benefiting investors.

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