Botswana
Net self-employment income under progressive PIT up to 25%, not capital gains. No general social-security contribution on this income; crypto payouts are valued in BWP at receipt.
Self-employment / business income of a sole trader, at resident individual progressive rates as ordinary income, not capital gains.
Progressive PIT 0/5/12.5/18.75/25% (top 25% above BWP 156,000/yr, 2025; a rise toward ~26.5% floated for 2026).
Botswana has no general mandatory social-security contribution on income, so self-employed traders face no separate social levy.
Standard self-assessment income tax on net business profit; sole traders file annual returns and pay provisional tax where applicable.
No specific crypto tax legislation; USDC payouts taxed as ordinary business income in BWP at receipt; foreign income self-declared.