Botswana Corporate Income Tax
Detailed corporate income tax rates and rules for Botswana in 2026.
Corporate TaxBWP
The standard corporate tax rate is 22%. Companies approved under the International Financial Services Centre (IFSC) pay 15%. Mining companies pay 22% on non-diamond income and a formula-based rate for diamond mining. Manufacturing companies may qualify for reduced rates.
Standard Rate
22%
How Botswana Corporate Tax compares
Botswana’s corporate tax rate of 22% is the 114th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Africa’s regional average of 27.1%.
Botswana
22%
Africa average
27.1%
Global average
22.2%
