Brazil vs Botswana
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇧🇷 Brazil — State & Municipal Taxes
Brazil has one of the world's most complex tax systems. States levy ICMS at 7%–18% varying by state. Municipalities levy ISS (services tax) at 2%–5% and IPTU (urban property tax). A sweeping tax reform (EC 132/2023) is gradually replacing ICMS/ISS with unified IBS and CBS taxes through 2033. States impose ITCMD (inheritance/gift tax) up to 8%.
🇧🇼 Botswana — Local 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%.
Brazil vs Botswana: Key Tax Differences (2026)
💰 Income Tax: 🇧🇷 Brazil has a higher top income tax rate (0–27.5% vs 0–25%). 🇧🇼 Botswana is more favourable for high earners.
🛒 VAT/Sales Tax: Brazil has a higher consumption tax (~27.5% combined vs 14%).
🏢 Corporate Tax: 🇧🇼 Botswana offers a lower corporate rate (22% vs 34%), which can influence business location decisions.
📈 Capital Gains: 🇧🇷 Brazil taxes investment gains at a lower rate (22.5% vs 25%), benefiting investors.