Not a Latitax destination
Lesotho
UK treaty in force and a 10% corporate rate for manufacturing and farming exporters; otherwise a 30% top income rate and little else to attract investors.
Income tax, top rate
Unverified30%
20% up to LSL 74,040 and 30% above from 1 April 2025, per secondary summaries; the Revenue Services schedule was not read.
Source: ACCA - Lesotho tax tables 2025 · checked 2026-09-29Capital gains
UnverifiedTaxed as income
Gains believed to be included in taxable income; not confirmed.
Source: ACCA - Lesotho tax tables 2025 · checked 2026-09-29Corporate
Unverified25%
10% for manufacturing and commercial farming.
Source: ACCA - Lesotho tax tables 2025 · checked 2026-09-29VAT
Unverified15%
10% on certain utilities.
Source: PwC South Africa - VAT in Africa, Lesotho · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1ACCA - Lesotho tax tables 2025secondary · checked 2026-09-29
- s2PwC South Africa - VAT in Africa, Lesothosecondary · checked 2026-09-29
- s3GOV.UK - Lesotho tax treatiesprimary · checked 2026-09-29