AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Africa

Lesotho

Lesotho applies progressive personal income tax. Corporate tax is 25%.

Personal income tax

20% / 30%
Top marginal rate / range

Corporate tax

25% (10% manufacturing)
Standard rate

VAT / Sales tax

15%
Standard indirect tax

At a glance

  • Tax yearApril–March
  • FilingJune 30
Official Tax Authority Lesotho Revenue Authority
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Lesotho's official tax authority (linked above) or a qualified tax professional before making any decision.