Dominican Republic or Lesotho: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Dominican Republic and Lesotho weigh about the same on the taxpayer.

Tax Dominican Republic Lesotho Gap
Corporate income tax headline rate 27% 25% +2.0 points
Personal income tax top bracket 0% to 25% 20% to 30% −5.0 points
VAT standard rate 18% 15% +3.0 points

Detailed schedules

Corporate income tax

Dominican Republic

n/a

Lesotho

Standard companies 25%
Manufacturing industry and commercial agriculture 10%