Namibia vs Botswana
Tax Rate Comparison
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💰 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
🇳🇦 Namibia — Regional Councils & Local Authorities
Namibia's 14 regional councils and local authority councils levy property rates, business licences, and local fees. The Namibia Revenue Agency (NamRA) administers national taxes. Namibia is a significant mining economy — diamonds (Namdeb/De Beers), uranium (one of world's largest producers), copper. A major TotalEnergies Orange Basin offshore oil discovery is advancing toward production. Non-resident shareholders' tax (NRST) at 10%–20% applies on dividends. Namibia has one of Africa's more functional tax administrations.
🇧🇼 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%.
Namibia vs Botswana: Key Tax Differences (2026)
💰 Income Tax: 🇳🇦 Namibia has a higher top income tax rate (0–37% vs 0–25%). 🇧🇼 Botswana is more favourable for high earners.
🛒 VAT/Sales Tax: Namibia has a higher consumption tax (15% vs 14%).
🏢 Corporate Tax: 🇧🇼 Botswana offers a lower corporate rate (22% vs 32%), which can influence business location decisions.
📈 Capital Gains: 🇳🇦 Namibia taxes investment gains at a lower rate (0% vs 25%), benefiting investors.