Lesotho: what is the corporate tax rate?

25%. That is the headline rate, the one ordinary companies pay.

Lesotho: what is the income tax rate?

20% to 30%. Depending on the country, a flat rate or a progressive scale.

FiScore 5 out of 10, ranked 117th of 217: around the world average.

Lesotho vs World average Compare another country

Corporate 25% · Personal 20% to 30% · VAT 15% · LSL

FiScore

117th Light Heavy

Corporate income taxheadline rate

25%

20.8%

+4.2points

Personal income taxtop bracket

30%

17%

+13.0points

VATstandard rate

15%

14%

+1.0points

Corporate income tax
Regime	Rate
Sociétés de droit commun standard regime	25%
Industrie manufacturière et agriculture commerciale	10%