WorldTax Compareโ† All Comparisons

Spain vs Botswana
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ช๐Ÿ‡ธ Spain
vs
๐Ÿ‡ง๐Ÿ‡ผ Botswana
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
19โ€“47%
National rates stable; community variation continues
No change
0โ€“25%
25% top; diversification from diamonds affecting revenues
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
4โ€“21%
Basic food VAT returning toward normal rates
No change
14%
14% standard
No change
Corporate Tax Rate
Corporate Tax Rate
25%
25% standard; digital services levy discussions
No change
22%
22% standard
No change
Capital Gains Tax
Capital Gains Tax
19โ€“28%
Progressive savings tax maintained
No change
25%
25% maintained
No change
Social Security & Payroll
Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
โ–ฒ +0.2pp vs 2025
~7%
National pension scheme development
No change
State, Regional & Local Taxes

๐Ÿ‡ช๐Ÿ‡ธ Spain โ€” Autonomous Community & Municipal Taxes

Spain's 17 autonomous communities set their own half of income tax. Madrid applies significant reductions while Catalonia has higher regional rates. The Basque Country and Navarre have special tax regimes (concierto econรณmico). Municipal taxes include IBI (property tax) and IAE (business activity tax). Effective top rates (national + regional) range from ~43% (Madrid) to ~54% in some communities.

๐Ÿ‡ง๐Ÿ‡ผ Botswana โ€” Local Government Taxes

Botswana's 16 districts and 6 town/city councils levy minimal independent taxes โ€” transfer duty on property, business licences, and property rates in urban areas. The Botswana Unified Revenue Service (BURS) administers all major national taxes. Botswana has one of Africa's most stable and transparent tax systems, boosted by diamond revenue. The country aspires to diversify away from diamond dependency. Transfer duty on property is 5% above BWP 1 million. A Capital Transfer Tax applies to donations and inheritances at 12.5%.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Spain vs Botswana: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ช๐Ÿ‡ธ Spain has a higher top income tax rate (19โ€“47% vs 0โ€“25%). ๐Ÿ‡ง๐Ÿ‡ผ Botswana is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Spain has a higher consumption tax (4โ€“21% vs 14%).

๐Ÿข Corporate Tax: ๐Ÿ‡ง๐Ÿ‡ผ Botswana offers a lower corporate rate (22% vs 25%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ง๐Ÿ‡ผ Botswana taxes investment gains at a lower rate (25% vs 28%), benefiting investors.

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