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United Arab Emirates vs Botswana
Tax Rate Comparison

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

🇦🇪 United Arab Emirates
vs
🇧🇼 Botswana
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0%
No personal income tax; unlikely to change short-term
No change
0–25%
25% top; diversification from diamonds affecting revenues
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
5%
5% stable; GCC coordination maintained
No change
14%
14% standard
No change

Corporate Tax Rate

Corporate Tax Rate
9%
Corporate tax compliance and reporting maturing
No change
22%
22% standard
No change

Capital Gains Tax

Capital Gains Tax
0%
No CGT; free zone benefits under review for Pillar Two
No change
25%
25% maintained
No change

Social Security & Payroll

Social Security / Payroll
~17.5%
Emiratisation targets affecting employer costs
No change
~7%
National pension scheme development
No change
State, Regional & Local Taxes

🇦🇪 United Arab EmiratesEmirate-Level Fees & Free Zone Benefits

The UAE has no federal income tax on individuals. Emirates impose municipality fees (~5%) on commercial rents and tourism/hotel fees of 10–15%. Free Zones (DIFC, ADGM, Jebel Ali) offer 0–9% corporate rates for qualifying activities. Real estate transfer fees of 4% apply in Dubai. Emiratisation targets are increasing employer costs.

🇧🇼 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.

United Arab Emirates vs Botswana: Key Tax Differences (2026)

💰 Income Tax: 🇧🇼 Botswana has a higher top income tax rate (0% vs 0–25%). 🇦🇪 United Arab Emirates is more favourable for high earners.

🛒 VAT/Sales Tax: Botswana has a higher consumption tax (5% vs 14%).

🏢 Corporate Tax: 🇦🇪 United Arab Emirates offers a lower corporate rate (9% vs 22%), which can influence business location decisions.

📈 Capital Gains: 🇦🇪 United Arab Emirates taxes investment gains at a lower rate (0% vs 25%), benefiting investors.

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