Nigeria 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
🇳🇬 Nigeria — State & Local Government Taxes
Nigeria's 36 states and FCT each have their own Personal Income Tax Law (PITL), though rates follow a national schedule. States levy property rates, land use charges, and business premises levies. The 774 local government areas (LGAs) levy tenement rates and market fees. Only federal employees and residents in the FCT pay federal income tax to FIRS; all others pay to state tax authorities. VAT revenue is shared: 15% FIRS, 50% states, 35% LGAs.
🇧🇼 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%.
Nigeria vs Botswana: Key Tax Differences (2026)
💰 Income Tax: 🇧🇼 Botswana has a higher top income tax rate (7–24% vs 0–25%). 🇳🇬 Nigeria is more favourable for high earners.
🛒 VAT/Sales Tax: Botswana has a higher consumption tax (7.5% vs 14%).
🏢 Corporate Tax: 🇧🇼 Botswana offers a lower corporate rate (22% vs 25%), which can influence business location decisions.
📈 Capital Gains: 🇳🇬 Nigeria taxes investment gains at a lower rate (10% vs 25%), benefiting investors.