Corporate income tax (CIT) - statutory and targeted small business in Botswana
Botswana: Corporate income tax (CIT) - statutory and targeted small business was 22 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Botswana, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for corporate income tax (cit) - statutory and targeted small business in Botswana is 22 Percentage of taxable income, measured in 2026. That is the lowest value across all 27 years on record.
That represents a change of unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Botswana peaked at 25 Percentage of taxable income in 2000 and was at its lowest, 22 Percentage of taxable income, in 2012.
That places Botswana 70th out of 128 countries with data for 2026, putting it in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Botswana, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 25 Percentage of taxable income | — |
| 2001 | 25 Percentage of taxable income | +0.0% |
| 2002 | 25 Percentage of taxable income | +0.0% |
| 2003 | 25 Percentage of taxable income | +0.0% |
| 2004 | 25 Percentage of taxable income | +0.0% |
| 2005 | 25 Percentage of taxable income | +0.0% |
| 2006 | 25 Percentage of taxable income | +0.0% |
| 2007 | 25 Percentage of taxable income | +0.0% |
| 2008 | 25 Percentage of taxable income | +0.0% |
| 2009 | 25 Percentage of taxable income | +0.0% |
| 2010 | 25 Percentage of taxable income | +0.0% |
| 2011 | 25 Percentage of taxable income | +0.0% |
| 2012 | 22 Percentage of taxable income | -12.0% |
| 2013 | 22 Percentage of taxable income | +0.0% |
| 2014 | 22 Percentage of taxable income | +0.0% |
| 2015 | 22 Percentage of taxable income | +0.0% |
| 2016 | 22 Percentage of taxable income | +0.0% |
| 2017 | 22 Percentage of taxable income | +0.0% |
| 2018 | 22 Percentage of taxable income | +0.0% |
| 2019 | 22 Percentage of taxable income | +0.0% |
| 2020 | 22 Percentage of taxable income | +0.0% |
| 2021 | 22 Percentage of taxable income | +0.0% |
| 2022 | 22 Percentage of taxable income | +0.0% |
| 2023 | 22 Percentage of taxable income | +0.0% |
| 2024 | 22 Percentage of taxable income | +0.0% |
| 2025 | 22 Percentage of taxable income | +0.0% |
| 2026 | 22 Percentage of taxable income | +0.0% |
Botswana compared with similar countries
- Botswana's 22 Percentage of taxable income is below the median for upper middle income countries, which is 24.5 Percentage of taxable income, 90% of the median. (38 countries reporting)
- Botswana's 22 Percentage of taxable income is below the median for Sub-Saharan Africa, which is 27.75 Percentage of taxable income, 79% of the median. (18 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 25 Percentage of taxable income | 25 Percentage of taxable income | 25 Percentage of taxable income | 10 |
| 2010s | 22.6 Percentage of taxable income | 22 Percentage of taxable income | 25 Percentage of taxable income | 10 |
| 2020s | 22 Percentage of taxable income | 22 Percentage of taxable income | 22 Percentage of taxable income | 7 |
Countries ranked near Botswana
- 67 Austria 23 Percentage of taxable income compare
- 67 Israel 23 Percentage of taxable income compare
- 69 Egypt 22.5 Percentage of taxable income compare
- 70 Denmark 22 Percentage of taxable income compare
- 70 Indonesia 22 Percentage of taxable income compare
- 70 Greece 22 Percentage of taxable income compare
- 70 Norway 22 Percentage of taxable income compare
- 70 Aruba 22 Percentage of taxable income compare
More economy & growth data for Botswana
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.52 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3.98 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 3.02 million BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0002 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 1.2 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 467.27 million BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual -36.99 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0242 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 185.34 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate -27.34 % change on previous year (2024)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Botswana?
- Corporate income tax (cit) - statutory and targeted small business in Botswana was 22 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Botswana?
- The highest recorded value was 25 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Botswana?
- The lowest recorded value was 22 Percentage of taxable income in 2012.
- How does Botswana rank for corporate income tax (cit) - statutory and targeted small business?
- Botswana ranks 70th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Botswana?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- Where does this Botswana data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.