Botswana or Liberia: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Botswana and Liberia weigh about the same on the taxpayer.

Tax Botswana Liberia Gap
Corporate income tax headline rate 22% 25% −3.0 points
Personal income tax top bracket 0% to 25% 0% to 25% Same rate
VAT standard rate 12% 7% +5.0 points

Detailed schedules

Corporate income tax

Botswana

General regime 22%
International financial services center and approved industry 15%

Liberia

n/a