Effective tax rates - Corporate tax statistics — Effective marginal in Botswana

Botswana: Effective tax rates - Corporate tax statistics — Effective marginal was 173.38 Percentage of taxable income in 2025. ▼ Falling

Latest (2025)
173.38 Percentage of taxable income
Change on year
down 1.5%
World rank
3rd
of 99 countries
All-time high
204.89 Percentage of taxable income
in 2017
All-time low
166.98 Percentage of taxable income
in 2020
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective marginal in Botswana, 2017–2025

0501001502002017202120252017: 204.9 Percentage of taxable income2018: 189.3 Percentage of taxable income2019: 177.5 Percentage of taxable income2020: 167 Percentage of taxable income2021: 175.4 Percentage of taxable income2022: 202.7 Percentage of taxable income2023: 193.3 Percentage of taxable income2024: 176.1 Percentage of taxable income2025: 173.4 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

The most recent figure for effective tax rates - corporate tax statistics — effective marginal in Botswana is 173.38 Percentage of taxable income, measured in 2025.

The figure is down 1.5% on the previous year and down 15.4% over ten years.

Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Botswana peaked at 204.89 Percentage of taxable income in 2017 and was at its lowest, 166.98 Percentage of taxable income, in 2020.

That places Botswana 3rd out of 99 countries with data for 2025, putting it in the top 10%.

Effective tax rates - Corporate tax statistics — Effective marginal in Botswana, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective marginal tax rate in Botswana, 2017 to 2025.
Year Percentage of taxable income Change
2017 204.89 Percentage of taxable income
2018 189.31 Percentage of taxable income -7.6%
2019 177.5 Percentage of taxable income -6.2%
2020 166.98 Percentage of taxable income -5.9%
2021 175.43 Percentage of taxable income +5.1%
2022 202.67 Percentage of taxable income +15.5%
2023 193.26 Percentage of taxable income -4.6%
2024 176.1 Percentage of taxable income -8.9%
2025 173.38 Percentage of taxable income -1.5%

Averages by decade

DecadeAverage LowestHighest Years
2010s 190.56 Percentage of taxable income 177.5 Percentage of taxable income 204.89 Percentage of taxable income 3
2020s 181.3 Percentage of taxable income 166.98 Percentage of taxable income 202.67 Percentage of taxable income 6

Countries ranked near Botswana

  1. 1 Cameroon 364.49 Percentage of taxable income compare
  2. 1 Democratic Republic of the Congo 43.54 Percentage of taxable income compare
  3. 2 Viet Nam 10.24 Percentage of taxable income compare
  4. 2 Zambia 204.38 Percentage of taxable income compare
  5. 3 Türkiye -59.05 Percentage of taxable income compare
  6. 4 Iceland 144.03 Percentage of taxable income compare
  7. 5 Namibia 141.19 Percentage of taxable income compare
  8. 6 Bolivia, Plurinational State of 134.47 Percentage of taxable income compare

See the full ranking of 105 places →

More economy & growth data for Botswana

All data for Botswana →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective marginal in Botswana?
Effective tax rates - corporate tax statistics — effective marginal in Botswana was 173.38 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
What is the highest effective tax rates - corporate tax statistics — effective marginal recorded in Botswana?
The highest recorded value was 204.89 Percentage of taxable income in 2017.
What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Botswana?
The lowest recorded value was 166.98 Percentage of taxable income in 2020.
How does Botswana rank for effective tax rates - corporate tax statistics — effective marginal?
Botswana ranks 3rd out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Botswana?
Over the last ten years it is down 15.4%. 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 Effective tax rates - Corporate tax statistics — Effective marginal tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective marginal in Botswana. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 09 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-marginal-tax-rate/botswana/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective marginal tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 936 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.