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Spain vs Botswana
Tax Rate Comparison

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

🇪🇸 Spain
vs
🇧🇼 Botswana
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
19–47%
National rates stable; community variation continues
No change
0–25%
25% top; diversification from diamonds affecting revenues
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–21%
Basic food VAT returning toward normal rates
No change
14%
14% standard
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; digital services levy discussions
No change
22%
22% standard
No change

Capital Gains Tax

Capital Gains Tax
19–28%
Progressive savings tax maintained
No change
25%
25% maintained
No change

Social Security & Payroll

Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
~7%
National pension scheme development
No change
State, Regional & Local Taxes

🇪🇸 SpainAutonomous Community & Municipal Taxes

Spain's 17 autonomous communities set their own half of income tax. Madrid applies significant reductions while Catalonia has higher regional rates. The Basque Country and Navarre have special tax regimes (concierto económico). Municipal taxes include IBI (property tax) and IAE (business activity tax). Effective top rates (national + regional) range from ~43% (Madrid) to ~54% in some communities.

🇧🇼 BotswanaLocal 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%.

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

Spain vs Botswana: Key Tax Differences (2026)

💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (19–47% vs 0–25%). 🇧🇼 Botswana is more favourable for high earners.

🛒 VAT/Sales Tax: Spain has a higher consumption tax (4–21% vs 14%).

🏢 Corporate Tax: 🇧🇼 Botswana offers a lower corporate rate (22% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇧🇼 Botswana taxes investment gains at a lower rate (25% vs 28%), benefiting investors.

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