Botswana
5.8/10
75th of 217
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 |
Botswana
| General regime | 22% |
| International financial services center and approved industry | 15% |
Liberia
n/a