WorldTax Compareโ† All Comparisons

Botswana vs Netherlands
Tax Rate Comparison

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

๐Ÿ‡ง๐Ÿ‡ผ Botswana
vs
๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“25%
25% top; diversification from diamonds affecting revenues
No change
9.32โ€“49.5%
Box 3 reform: actual returns taxed (not deemed)
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
14%
14% standard
No change
9โ€“21%
Reduced 9% rate under review
No change
Corporate Tax Rate
Corporate Tax Rate
22%
22% standard
No change
19โ€“25.8%
Stable; Pillar Two global minimum tax applies
No change
Capital Gains Tax
Capital Gains Tax
25%
25% maintained
No change
~38%
Box 3 new regime: actual return basis
No change
Social Security & Payroll
Social Security / Payroll
~7%
National pension scheme development
No change
~28%
AOW/WW/WIA contributions ceiling raised
โ–ฒ +0.4pp vs 2025
State, Regional & Local Taxes

๐Ÿ‡ง๐Ÿ‡ผ Botswana โ€” Local Government Taxes

Botswana's 16 districts and 6 town/city councils levy minimal independent taxes โ€” 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%.

๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands โ€” Municipal & Water Board Taxes

The Netherlands is a unitary state โ€” income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.

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

Botswana vs Netherlands: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands has a higher top income tax rate (0โ€“25% vs 9.32โ€“49.5%). ๐Ÿ‡ง๐Ÿ‡ผ Botswana is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Netherlands has a higher consumption tax (14% vs 9โ€“21%).

๐Ÿข Corporate Tax: ๐Ÿ‡ง๐Ÿ‡ผ Botswana offers a lower corporate rate (22% vs 25.8%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ง๐Ÿ‡ผ Botswana taxes investment gains at a lower rate (25% vs 38%), benefiting investors.

Related Comparisons

๐Ÿ‡ฆ๐Ÿ‡บ Australia vs ๐Ÿ‡ณ๐Ÿ‡ฑ NetherlandsTax comparison๐Ÿ‡ฆ๐Ÿ‡น Austria vs ๐Ÿ‡ณ๐Ÿ‡ฑ NetherlandsTax comparison๐Ÿ‡ง๐Ÿ‡ช Belgium vs ๐Ÿ‡ณ๐Ÿ‡ฑ NetherlandsTax comparison๐Ÿ‡ฉ๐Ÿ‡ฐ Denmark vs ๐Ÿ‡ณ๐Ÿ‡ฑ NetherlandsTax comparison๐Ÿ‡ซ๐Ÿ‡ฎ Finland vs ๐Ÿ‡ณ๐Ÿ‡ฑ NetherlandsTax comparison๐Ÿ‡ซ๐Ÿ‡ท France vs ๐Ÿ‡ณ๐Ÿ‡ฑ NetherlandsTax comparison๐Ÿ‡ฉ๐Ÿ‡ช Germany vs ๐Ÿ‡ณ๐Ÿ‡ฑ NetherlandsTax comparison๐Ÿ‡ฎ๐Ÿ‡ธ Iceland vs ๐Ÿ‡ณ๐Ÿ‡ฑ NetherlandsTax comparison๐Ÿ‡ฎ๐Ÿ‡ช Ireland vs ๐Ÿ‡ณ๐Ÿ‡ฑ NetherlandsTax comparison๐Ÿ‡ฑ๐Ÿ‡บ Luxembourg vs ๐Ÿ‡ณ๐Ÿ‡ฑ NetherlandsTax comparison๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ณ๐Ÿ‡ด NorwayTax comparison๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ต๐Ÿ‡ฑ PolandTax comparison