Lesotho
5/10
117th of 217
Lesotho or Samoa: which taxes less?
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Lesotho and Samoa weigh about the same on the taxpayer.
Samoa
5/10
115th of 217
| Tax | Lesotho | Samoa | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 27% | −2.0 points |
| Personal income tax top bracket | 20% to 30% | 0% to 27% | +3.0 points |
| VAT standard rate | 15% | 15% | Same rate |
Detailed schedules
Corporate income tax
Lesotho
| Standard companies | 25% |
| Manufacturing industry and commercial agriculture | 10% |
Samoa
| Resident companies On worldwide profit | 27% |
| Non-resident companies On Samoa-source profit | 27% |
Personal income tax
Lesotho
n/a
Samoa
| Up to 15,000 WST | 0% |
| 15,001 to 25,000 WST | 20% |
| Over 25,000 WST | 27% |
- Lesotho : www.rsl.org.ls
- Samoa : revenue.gov.ws