Lesotho
5/10
117th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Lesotho and United States weigh about the same on the taxpayer.
5/10
117th of 217
5.1/10
112th of 217
| Tax | Lesotho | United States | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 25% | 21% | +4.0 points |
| Personal income tax top bracket | 20% to 30% | 10% to 37% | −7.0 points |
| VAT standard rate | 15% | 11.73% | +3.3 points |
Lesotho
| Standard companies | 25% |
| Manufacturing industry and commercial agriculture | 10% |
United States
| Federal tax | 21% |
| State tax 0% to over 9% depending on the state | n/a |