Botswana Capital Gains Tax
Detailed capital gains tax rates and rules for Botswana in 2026.
Capital GainsBWP
Capital gains are included in taxable income for companies (22%) and individuals (up to 25%). A primary residence exemption of up to BWP 1 million applies for individuals.
Standard Rate
22%
Exemptions
- Primary residence exemption up to BWP 1 million gain
- Transfers between spouses
How Botswana Capital Gains compares
Botswana’s capital gains tax rate of 22% is the 38th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Africa’s regional average of 14.1%.
Botswana
22%
Africa average
14.1%
Global average
13.8%
