Botswana vs Nicaragua
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ง๐ผ 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%.
๐ณ๐ฎ Nicaragua โ Municipal Taxes
Nicaragua's 153 municipalities levy the Impuesto de Matrรญcula (2% of prior revenues), Impuesto Municipal sobre Ingresos (IMI at 1% of monthly revenues), property tax (IBI at 1%), and service fees. Nicaragua under Ortega government has faced significant economic disruption from 2018 protests and subsequent international isolation. The economy has stabilized somewhat but remains one of the poorest in Central America. Tax administration reform has been ongoing with support from international institutions.
Botswana vs Nicaragua: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ณ๐ฎ Nicaragua has a higher top income tax rate (0โ25% vs 0โ30%). ๐ง๐ผ Botswana is more favourable for high earners.
๐ VAT/Sales Tax: Nicaragua has a higher consumption tax (14% vs 15%).
๐ข Corporate Tax: ๐ง๐ผ Botswana offers a lower corporate rate (22% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐ณ๐ฎ Nicaragua taxes investment gains at a lower rate (15% vs 25%), benefiting investors.