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Botswana
Africa
Lucky Nomads World Index
67.35 / 100
Global rank
#87
Corporate tax
22%
Personal tax
25%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index6.2 / 10
- Affordability Index7.4 / 10
- Entry Ease Index6.0 / 10
- Tax Freedom Index8.7 / 10
- WiFi Index6.8 / 10
- Admin Ease Index6.8 / 10
- Healthcare Index5.9 / 10
- City Comfort Index6.2 / 10
- WeatherComfort Index7.8 / 10
- Banking Index6.0 / 10
- GeoStability Index8.6 / 10
- Justice & Order Index6.8 / 10
- Quality of Life Index4.8 / 10
- Open Society Index6.6 / 10
- Flight Index2.2 / 10
- Environmental Quality Index6.7 / 10
- English Index6.8 / 10
- Wealth Protection Index7.4 / 10
- AI Access Index5.6 / 10
- Economic Openness Index6.5 / 10
- Market Depth Index4.8 / 10
- ClimateShield Index7.3 / 10
Country snapshot
- Capital
- Gaborone
- Population (approx.)
- 2,600,000
- Area (km²)
- 581,730 km²
- Currency code (ISO 4217)
- BWP
- Currency name
- Botswana pula
- Main airport IATA code
- GBE
- Airport name
- Sir Seretse Khama International Airport
General facts
- Minimum monthly cost
- From $1,264/month
- Main languages
- English
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .bw
- Phone calling code
- +267
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 22%HighTerritorial
- Marginal PIT (personal income tax)
- 25%ModerateTerritorial
Corporate taxation basis: Territorial. The country primarily taxes profits from domestic-source operations, with defined statutory exceptions. Foreign business profits are generally outside the base, subject to anti-abuse rules.
Source-based system: resident companies are taxed only on Botswana-source income, with foreign-source income exempt by default. A company is resident if incorporated in Botswana or managed and controlled from Botswana, with non-resident companies taxed at 30% on Botswana-source profits. Foreign tax credit available unilaterally or by treaty up to the Botswana tax on the same income.
Single corporate income tax rate of 22% under the standard regime, structured as Basic Company Tax 5% plus Additional Company Tax 10%. The 2025/2026 budget proposes a 1.5% increase to 23.5%. Manufacturing companies, International Financial Services Centre (IFSC) entities, Special Economic Zones investors, SPEDU region operators and Development Approval Order beneficiaries access concessionary rates of 0% to 15%.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
Source-based by default: residents in their personal capacity are taxed only on Botswana-source income. Notable exceptions: resident citizen individuals are taxable on foreign-source dividends and foreign bank interest at 10% withholding, and expatriate employees are taxable on overseas allowances forming part of their Botswana employment package.
Progressive five-bracket scale up to 25%, with the top bracket triggering above (around USD 11,500) of annual taxable income. The first (around USD 3,550) is tax-free. The 2025/2026 budget proposes raising the top marginal rate to 26.5%. No personal social security contributions.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
International Financial Services Centre (IFSC)
AvailableConcessionary corporate tax regime for entities accredited as International Financial Services Centre (IFSC) companies by the Botswana Investment…
Manufacturing Approved Rate
AvailableConcessionary corporate tax rate of 15% for companies approved by the Minister of Finance as carrying on the business of manufacturing in Botswana,…
Special Economic Zones (SEZ) Tax Incentive
AvailableSpecial corporate tax rate of 5% for the first 10 years of operation in a designated Special Economic Zone, then 10% thereafter, available to…
SPEDU Region Concessionary Rate (Selibe-Phikwe Economic Diversification Unit)
AvailableConcessionary corporate tax rate of 5% for the first 5 years of business operations in the SPEDU region, then 10% thereafter, available to…
Development Approval Order (DAO) Tax Holiday
AvailableDiscretionary corporate tax holiday of 0% for 5 to 10 years available under Section 52 of the Income Tax Act, granted by the Minister of Finance and…
You either qualify for Botswana's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Botswana. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Botswana lists several residency and mobility routes across business founder routes, work (employer sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
4 programmes listed · 4 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Investor Permit (Work Permit, Investor Category)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Employment Permit
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Dependent Residence Permit (Accompany Permit)
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Student Residence Permit
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Botswana.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Tax Freedom Index8.7 / 10Very favorable tax environment
- GeoStability Index8.6 / 10Very strong geostability index
- WeatherComfort Index7.8 / 10Comfortable climate year-round
Weakest dimensions
- Flight Index2.2 / 10
- Quality of Life Index4.8 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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