African Tax Observatory · Country brief · BotswanaData pulled 14 October 2026 · taxintellilyticsstories.com/africa/countries/BWA
Gazetteer · Southern Africa · Upper middle income
Botswana
Collected 13.1% of GDP in tax in 2024, 24 of 38 reporting members.
13.1%
Tax, % of GDP, 2024
−0.1
Points since 2011
0.95
Tax buoyancy
over 15 years
$2,713
Tax per person
PPP dollars
Plate I·Over time
Fifteen years, against the continent
Over time
Botswana against the continent
Show the numbers as a table
| Year | Botswana | Southern Africa median | ATAF median | ATAF 25th percentile | ATAF 75th percentile | Members reporting |
|---|---|---|---|---|---|---|
| 2010 | 15.60 | 14.34 | 10.67 | 16.43 | 26 | |
| 2011 | 13.12 | 15.19 | 14.84 | 10.99 | 16.62 | 33 |
| 2012 | 14.36 | 16.25 | 15.07 | 11.45 | 16.75 | 33 |
| 2013 | 12.83 | 15.43 | 13.83 | 11.23 | 16.89 | 32 |
| 2014 | 13.35 | 15.31 | 14.26 | 11.87 | 17.13 | 32 |
| 2015 | 15.08 | 15.87 | 15.08 | 12.33 | 18.55 | 33 |
| 2016 | 11.58 | 14.57 | 14.38 | 12.40 | 17.43 | 33 |
| 2017 | 13.62 | 15.89 | 14.75 | 11.50 | 16.95 | 35 |
| 2018 | 12.98 | 16.83 | 14.18 | 10.86 | 16.10 | 36 |
| 2019 | 12.45 | 17.80 | 13.57 | 11.51 | 17.23 | 38 |
| 2020 | 13.32 | 16.20 | 13.27 | 10.85 | 16.07 | 38 |
| 2021 | 12.99 | 15.74 | 12.72 | 10.44 | 16.06 | 40 |
| 2022 | 15.36 | 18.21 | 14.18 | 11.34 | 18.16 | 39 |
| 2023 | 13.80 | 20.06 | 14.43 | 11.30 | 18.82 | 37 |
| 2024 | 13.06 | 18.92 | 14.30 | 12.17 | 18.05 | 38 |
| 2025 | 12.66 | 19.51 | 13.74 | 12.18 | 20.53 | 34 |
Plate II·Peers, 2024
Each tax beside the medians
Against its peers, 2024
Each tax as a share of GDP, beside the medians
Show the numbers as a table
| Measure | Botswana | Southern Africa median | ATAF median |
|---|---|---|---|
| Tax-to-GDP | 13.06 | 18.92 | 14.30 |
| Domestic taxes | 10.13 | 13.03 | 9.01 |
| Customs taxes | 2.93 | 4.70 | 4.87 |
| Non-tax revenue | 0.01 | 2.88 | 2.59 |
| VAT | 5.35 | 7.29 | 5.20 |
| PIT | 3.87 | 4.12 | 2.04 |
| CIT | 3.53 | 3.28 | 2.72 |
Plate III·Tax heads
How Botswana's tax is made up
Tax heads
What each tax brings in, as a share of GDP
Show the numbers as a table
| Year | Tax head | Revenue (PPP $) | % of GDP |
|---|---|---|---|
| 2011 | Domestic VAT | 740514418 | 2.52 |
| 2011 | Personal income tax | 806360953 | 2.75 |
| 2011 | Corporate income tax | 1712618771 | 5.84 |
| 2011 | Other domestic taxes | 636951 | 0.00 |
| 2011 | VAT on imports | 998247694 | 3.40 |
| 2011 | Import duty | 57971823 | 0.20 |
| 2012 | Domestic VAT | 764131403 | 2.71 |
| 2012 | Personal income tax | 881214670 | 3.12 |
| 2012 | Corporate income tax | 1970159552 | 6.98 |
| 2012 | Other domestic taxes | 1471802 | 0.01 |
| 2012 | VAT on imports | 1125392000 | 3.99 |
| 2012 | Import duty | 31096146 | 0.11 |
| 2013 | Domestic VAT | 808666483 | 2.68 |
| 2013 | Personal income tax | 838485537 | 2.78 |
| 2013 | Corporate income tax | 1636771295 | 5.43 |
| 2013 | Other domestic taxes | 541169 | 0.00 |
| 2013 | VAT on imports | 1050688656 | 3.49 |
| 2013 | Import duty | 72765026 | 0.24 |
| 2014 | Domestic VAT | 855725356 | 2.57 |
| 2014 | Personal income tax | 1006916459 | 3.03 |
| 2014 | Corporate income tax | 2214116878 | 6.66 |
| 2014 | Other domestic taxes | 474103 | 0.00 |
| 2014 | VAT on imports | 1004873099 | 3.02 |
| 2014 | Import duty | 41666967 | 0.13 |
| 2015 | Domestic VAT | 912711444 | 2.77 |
| 2015 | Personal income tax | 1106872099 | 3.37 |
| 2015 | Corporate income tax | 2478367775 | 7.53 |
| 2015 | Other domestic taxes | 137383 | 0.00 |
| 2015 | VAT on imports | 999171076 | 3.04 |
| 2015 | Import duty | 41512614 | 0.13 |
| 2016 | Domestic VAT | 890050544 | 2.39 |
| 2016 | Personal income tax | 1220868974 | 3.27 |
| 2016 | Corporate income tax | 1799773147 | 4.83 |
| 2016 | Other domestic taxes | 2755147 | 0.01 |
| 2016 | VAT on imports | 966795817 | 2.59 |
| 2016 | Import duty | 51010039 | 0.14 |
| 2017 | Domestic VAT | 860323079 | 2.26 |
| 2017 | Personal income tax | 1401332882 | 3.68 |
| 2017 | Corporate income tax | 2336784881 | 6.14 |
| 2017 | Other domestic taxes | 1578842 | 0.00 |
| 2017 | VAT on imports | 921694063 | 2.42 |
| 2017 | Import duty | 37048015 | 0.10 |
| 2017 | Excise on imports | 43494864 | 0.11 |
| 2017 | Other customs taxes | 7648802 | 0.02 |
| 2018 | Domestic VAT | 958540283 | 2.43 |
| 2018 | Personal income tax | 1480867682 | 3.76 |
| 2018 | Corporate income tax | 2073941889 | 5.27 |
| 2018 | VAT on imports | 958540283 | 2.43 |
| 2018 | Import duty | 70919836 | 0.18 |
| 2018 | Excise on imports | 66172033 | 0.17 |
| 2018 | Other customs taxes | 6811376 | 0.02 |
| 2019 | Domestic VAT | 979683744 | 2.31 |
| 2019 | Personal income tax | 1528405992 | 3.61 |
| 2019 | Corporate income tax | 2144331477 | 5.06 |
| 2019 | Other domestic taxes | 2472837 | 0.01 |
| 2019 | VAT on imports | 1020296480 | 2.41 |
| 2019 | Import duty | 73281002 | 0.17 |
| 2019 | Excise on imports | 62444807 | 0.15 |
| 2019 | Other customs taxes | 6145400 | 0.01 |
| 2020 | Domestic VAT | 1015736041 | 2.41 |
| 2020 | Personal income tax | 1899204796 | 4.51 |
| 2020 | Corporate income tax | 2155615358 | 5.12 |
| 2020 | Other domestic taxes | 788663 | 0.00 |
| 2020 | VAT on imports | 1130590907 | 2.68 |
| 2021 | Domestic VAT | 801838995 | 2.28 |
| 2021 | Personal income tax | 1528587874 | 4.34 |
| 2021 | Corporate income tax | 1064347585 | 3.02 |
| 2021 | Withholding tax | 503056271 | 1.43 |
| 2021 | Other domestic taxes | 7741348 | 0.02 |
| 2021 | VAT on imports | 986849659 | 2.80 |
| 2021 | Import duty | 70402763 | 0.20 |
| 2021 | Excise on imports | 39322000 | 0.11 |
| 2021 | Other customs taxes | 4848814 | 0.01 |
| 2022 | Domestic VAT | 1032063909 | 2.47 |
| 2022 | Personal income tax | 1494583239 | 3.58 |
| 2022 | Corporate income tax | 1932517994 | 4.63 |
| 2022 | Withholding tax | 806785500 | 1.93 |
| 2022 | Other domestic taxes | 16196285 | 0.04 |
| 2022 | VAT on imports | 1234733915 | 2.96 |
| 2022 | Import duty | 62387067 | 0.15 |
| 2022 | Excise on imports | 66903706 | 0.16 |
| 2022 | Other customs taxes | 306277927 | 0.73 |
| 2023 | Domestic VAT | 1204153400 | 2.32 |
| 2023 | Personal income tax | 1790928600 | 3.45 |
| 2023 | Corporate income tax | 2532491400 | 4.88 |
| 2023 | Withholding tax | 1019251000 | 1.96 |
| 2023 | Other domestic taxes | 19351400 | 0.04 |
| 2023 | VAT on imports | 1259765400 | 2.43 |
| 2023 | Import duty | 94679910 | 0.18 |
| 2023 | Excise on imports | 96643901 | 0.19 |
| 2023 | Other customs taxes | 1040038 | 0.00 |
| 2024 | Domestic VAT | 1338867000 | 2.56 |
| 2024 | Personal income tax | 2027785400 | 3.87 |
| 2024 | Corporate income tax | 1850363400 | 3.53 |
| 2024 | Withholding tax | 860406000 | 1.64 |
| 2024 | Other domestic taxes | 20274800 | 0.04 |
| 2024 | VAT on imports | 1461856200 | 2.79 |
| 2024 | Import duty | 67030264 | 0.13 |
| 2024 | Other customs taxes | 4821133 | 0.01 |
| 2025 | Domestic VAT | 1487400881 | 2.88 |
| 2025 | Personal income tax | 2178715194 | 4.22 |
| 2025 | Corporate income tax | 1951876552 | 3.78 |
| 2025 | VAT on imports | 1854210396 | 3.59 |
The mix in 2024
Every shilling, franc or rand of tax, by head
Show the numbers as a table
| Tax head | Revenue (PPP $) | Share of tax revenue |
|---|---|---|
| Domestic VAT | 1338867000 | 0.20 |
| Personal income tax | 2027785400 | 0.30 |
| Corporate income tax | 1850363400 | 0.27 |
| Withholding tax | 860406000 | 0.13 |
| Other domestic taxes | 20274800 | 0.00 |
| VAT on imports | 1461856200 | 0.21 |
| Import duty | 67030264 | 0.01 |
| Other customs taxes | 4821133 | 0.00 |
Every published number
Botswana in the ATAF Databank
All 23 freely available indicators, exactly as ATAF publishes them. A blank cell means ATAF has no figure for that year; nothing is filled in.
| Indicator | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Nominal GDP (PPP) | $26.2bn | $29.3bn | $28.2bn | $30.1bn | $33.3bn | $32.9bn | $37.3bn | $38.0bn | $39.4bn | $42.4bn | $42.1bn | $35.2bn | $41.7bn | $51.9bn | $52.4bn | $51.6bn |
| Real GDP | 68,170.1m | 72,293.3m | 75,514.8m | 82,960.5m | 85,619.4m | 85,401.1m | 89,797.5m | 92,397.9m | 93,411.7m | 98,308.4m | 100,105.7m | 168,116.0m | 190,788.9m | 200,613.9m | 201,629.9m | 198,549.4m |
| Final Consumption (PPP) | $19.8bn | $21.4bn | $22.8bn | $23.9bn | $24.4bn | $25.8bn | $26.6bn | $28.7bn | $29.3bn | $30.3bn | $27.5bn | $38.8bn | $40.1bn | |||
| Total Tax Revenues (PPP) | $3.8bn | $4.1bn | $3.9bn | $4.4bn | $5.0bn | $4.3bn | $5.2bn | $5.1bn | $5.3bn | $5.6bn | $4.6bn | $6.4bn | $7.2bn | $6.8bn | $6.5bn | |
| Total Number Of Registered Taxpayers | 184k | 223k | 366k | 404k | 437k | 466k | 355k | 516k | 536k | |||||||
| Non-Tax-Revenues (PPP) | $562.8m | $947.1m | $750.4m | $1.0bn | $111.3m | $766.4m | $2.8bn | $47.8m | $4.9m | |||||||
| Domestic Tax Revenues (PPP) | $2.8bn | $2.9bn | $2.7bn | $3.4bn | $3.9bn | $3.3bn | $4.2bn | $4.0bn | $4.1bn | $4.5bn | $3.5bn | $4.7bn | $5.7bn | $5.3bn | $4.7bn | |
| Customs Tax Revenues (PPP) | $1.1bn | $1.2bn | $1.1bn | $1.0bn | $1.0bn | $1.0bn | $1.0bn | $1.1bn | $1.2bn | $1.1bn | $1.1bn | $1.7bn | $1.5bn | $1.5bn | $1.9bn | |
| Revenue From Agriculture, Forest & Fishing (PPP) | ||||||||||||||||
| Revenue From Mining & Quarrying (PPP) | $1.4bn | $1.7bn | $1.5bn | $679.4m | ||||||||||||
| Revenue From Secondary Sector (PPP) | ||||||||||||||||
| Revenue From Tertiary Sector (PPP) | ||||||||||||||||
| Domestic VAT Revenues (PPP) | $740.5m | $764.1m | $808.7m | $855.7m | $912.7m | $890.1m | $860.3m | $958.5m | $979.7m | $1.0bn | $801.8m | $1.0bn | $1.2bn | $1.3bn | $1.5bn | |
| VAT Refunded (PPP) | $466.9m | $720.7m | $541.5m | $684.0m | $578.4m | $614.3m | $478.1m | $502.0m | $541.3m | $591.7m | $430.4m | $539.9m | $858.5m | $791.5m | $933.1m | |
| PIT Revenues (PPP) | $806.4m | $881.2m | $838.5m | $1.0bn | $1.1bn | $1.2bn | $1.4bn | $1.5bn | $1.5bn | $1.9bn | $1.5bn | $1.5bn | $1.8bn | $2.0bn | $2.2bn | |
| CIT Revenues (PPP) | $1.7bn | $2.0bn | $1.6bn | $2.2bn | $2.5bn | $1.8bn | $2.3bn | $2.1bn | $2.1bn | $2.2bn | $1.1bn | $1.9bn | $2.5bn | $1.9bn | $2.0bn | |
| Withholding Tax Revenues (PPP) | $503.1m | $806.8m | $1.0bn | $860.4m | ||||||||||||
| Presumptive Tax Revenues (PPP) | ||||||||||||||||
| Other Domestic Tax Revenues (PPP) | $637.0k | $1.5m | $541.2k | $474.1k | $137.4k | $2.8m | $1.6m | $2.5m | $788.7k | $7.7m | $16.2m | $19.4m | $20.3m | |||
| VAT On Import Revenues (PPP) | $998.2m | $1.1bn | $1.1bn | $1.0bn | $999.2m | $966.8m | $921.7m | $958.5m | $1.0bn | $1.1bn | $986.8m | $1.2bn | $1.3bn | $1.5bn | $1.9bn | |
| Import Duty Revenues (PPP) | $58.0m | $31.1m | $72.8m | $41.7m | $41.5m | $51.0m | $37.0m | $70.9m | $73.3m | $70.4m | $62.4m | $94.7m | $67.0m | |||
| Excises on Imports Revenues (PPP) | $43.5m | $66.2m | $62.4m | $39.3m | $66.9m | $96.6m | ||||||||||
| Other Customs Tax Revenues (PPP) | $7.6m | $6.8m | $6.1m | $4.8m | $306.3m | $1.0m | $4.8m |
Values are rounded for display; the CSV has them exactly as published. Revenue and GDP are US dollars at purchasing-power parity.
Data-quality checks
What the automatic checks found
These are rule-based checks, run on every pull. A flag says the numbers deserve a second look, not that they are wrong; the methods page explains each rule.
| Year | Check | Detail |
|---|---|---|
| 2011 | Disagrees with the World Bank | ATAF gives 13.1% of GDP; the World Bank's central-government series gives 24.0%. |
| 2012 | Disagrees with the World Bank | ATAF gives 14.4% of GDP; the World Bank's central-government series gives 28.0%. |
| 2013 | Disagrees with the World Bank | ATAF gives 12.8% of GDP; the World Bank's central-government series gives 26.7%. |
| 2014 | Disagrees with the World Bank | ATAF gives 13.4% of GDP; the World Bank's central-government series gives 27.1%. |
| 2015 | Disagrees with the World Bank | ATAF gives 15.1% of GDP; the World Bank's central-government series gives 26.3%. |
| 2016 | Disagrees with the World Bank | ATAF gives 11.6% of GDP; the World Bank's central-government series gives 21.6%. |
| 2017 | Disagrees with the World Bank | ATAF gives 13.6% of GDP; the World Bank's central-government series gives 23.9%. |
| 2018 | Disagrees with the World Bank | ATAF gives 13.0% of GDP; the World Bank's central-government series gives 21.7%. |
| 2019 | Disagrees with the World Bank | ATAF gives 12.5% of GDP; the World Bank's central-government series gives 21.1%. |
| 2020 | Disagrees with the World Bank | ATAF gives 13.3% of GDP; the World Bank's central-government series gives 22.3%. |
| 2021 | Disagrees with the World Bank | ATAF gives 13.0% of GDP; the World Bank's central-government series gives 22.2%. |
| 2023 | Disagrees with the World Bank | ATAF gives 13.8% of GDP; the World Bank's central-government series gives 22.4%. |
Source: ATAF Databank, the African Tax Administration Forum; World Bank World Development Indicators. Tax and GDP are in US dollars at purchasing-power parity, so their ratio equals the ratio in local currency. Cite as: Kaijamahe, W. H. (2026). Botswana. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/BWA Every figure and its method: taxintellilyticsstories.com/africa/methods
Cite this sheet
Botswana, in Edition 1
Kaijamahe, W. H. (2026). Botswana. In African Tax Observatory (Edition 1, October 2026) [Data set and atlas]. TaxIntellilytics Stories. https://www.taxintellilyticsstories.com/africa/countries/BWA
Southern Africa