LimboAfrica
Botswana
25%effective individual rate
No specific crypto legislation. General income tax applies. Botswana has strong institutions but limited crypto infrastructure.
FATCA Partner
No
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Capital Gains TaxUp to 25%
Income Tax on CryptoUp to 25%
Corporate Tax22%
VAT on Crypto14%
Activity Taxes
Staking
Taxed as income
Mining
Taxed as income
DeFi
Not addressed
NFTs
Not addressed
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Taxable
Holding Period
No holding period benefit
None
Regulation & Residency
Regulatory Body
Bank of Botswana
Residency Requirement
Various visa options
Reporting Requirements
Annual tax return
Citizenship & Residency Path
Residency via employment/investment; citizenship after 10 years
Notable Conditions
- →No specific crypto laws
- →Strong governance
- →Limited crypto adoption
- →Stable economy
Living & Lifestyle
Cost of Living
Low-Moderate
Banking Access
Moderate
Quality of Life
Moderate-High
Lifestyle Scores
Safety7/10
Healthcare5/10
Institutions7/10
Business Ease6/10
Int'l Schooling3/10
Privacy6/10