Taxes on income, profits and capital gains in Botswana

Botswana: Taxes on income, profits and capital gains was 32.4% in 2023. ▲ Rising

Latest (2023)
32.4%
Change on year
down 4.7%
World rank
40th
of 153 countries
All-time high
37.6%
in 1990
All-time low
16.9%
in 1996
Years of data
25
1990–2023

Taxes on income, profits and capital gains in Botswana, 1990–2023

0102030401990200620231990: 37.6 % of revenue1991: 29.6 % of revenue1992: 28.4 % of revenue1993: 26.8 % of revenue1994: 31.3 % of revenue1995: 20.9 % of revenue1996: 16.9 % of revenue2006: 25.1 % of revenue2007: 22.2 % of revenue2008: 26.6 % of revenue2009: 26.5 % of revenue2010: 29.4 % of revenue2011: 29.3 % of revenue2012: 24 % of revenue2013: 27.9 % of revenue2014: 28.4 % of revenue2015: 28.4 % of revenue2016: 29.3 % of revenue2017: 24.5 % of revenue2018: 28.2 % of revenue2019: 28.3 % of revenue2020: 27.2 % of revenue2021: 29.9 % of revenue2022: 34 % of revenue2023: 32.4 % of revenue

Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of revenue.

Analysis

The most recent figure for taxes on income, profits and capital gains in Botswana is 32.4%, measured in 2023.

The figure is down 4.7% on the previous year and up 16.1% over ten years.

Over the whole period, taxes on income, profits and capital gains in Botswana peaked at 37.6% in 1990 and was at its lowest, 16.9%, in 1996.

Botswana ranks 40th of 153 countries on this measure, in the middle of the range.

The long-run direction has been consistently rising across the 25 years of available data.

Taxes on income, profits and capital gains in Botswana, year by year

Annual values for Taxes on income, profits and capital gains (% of revenue) in Botswana, 1990 to 2023.
Year % of revenue Change
1990 37.6%
1991 29.6% -21.3%
1992 28.4% -3.9%
1993 26.8% -5.5%
1994 31.3% +16.7%
1995 20.9% -33.4%
1996 16.9% -19.1%
2006 25.1% +48.9%
2007 22.2% -11.5%
2008 26.6% +19.5%
2009 26.5% -0.3%
2010 29.4% +11.1%
2011 29.3% -0.3%
2012 24.0% -18.1%
2013 27.9% +16.4%
2014 28.4% +1.8%
2015 28.4% -0.0%
2016 29.3% +2.9%
2017 24.5% -16.5%
2018 28.2% +15.4%
2019 28.3% +0.2%
2020 27.2% -3.8%
2021 29.9% +9.7%
2022 34.0% +14.1%
2023 32.4% -4.7%

Botswana compared with similar countries

  • Botswana's 32.4% is above the median for upper middle income countries, which is 22.7%, 1.4× the median. (48 countries reporting)
  • Botswana's 32.4% is above the median for Sub-Saharan Africa, which is 25.5%, 1.3× the median. (35 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
1990s 27.4% 16.9% 37.6% 7
2000s 25.1% 22.2% 26.6% 4
2010s 27.8% 24.0% 29.4% 10
2020s 30.9% 27.2% 34.0% 4

Countries ranked near Botswana

  1. 37 Kenya 33.3% compare
  2. 38 Zimbabwe 33.3% compare
  3. 39 Jamaica 33.2% compare
  4. 41 Chile 31.8% compare
  5. 42 Morocco 30.5% compare
  6. 43 Cambodia 30.5% compare

See the full ranking of 194 places →

More public sector data for Botswana

All data for Botswana →

Frequently asked questions

What is taxes on income, profits and capital gains in Botswana?
Taxes on income, profits and capital gains in Botswana was 32.4% in 2023, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
What is the highest taxes on income, profits and capital gains recorded in Botswana?
The highest recorded value was 37.6% in 1990.
What is the lowest taxes on income, profits and capital gains recorded in Botswana?
The lowest recorded value was 16.9% in 1996.
How does Botswana rank for taxes on income, profits and capital gains?
Botswana ranks 40th out of 153 countries with data for 2023.
Is taxes on income, profits and capital gains rising or falling in Botswana?
Over the last ten years it is up 16.1%. The long-run trend across the full record is rising.
Where does this Botswana data come from?
The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of revenue). Statizoid updates them automatically from the source API.

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Taxes on income, profits and capital gains in Botswana. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 16 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-revenue/botswana/

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About this data

Indicator
Taxes on income, profits and capital gains (% of revenue)
Unit
% of revenue
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
194 places, 5,670 data points, 1972–2024
Last refreshed

Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.