Lesotho Tax & Investment Guides
16 guides covering Lesotho taxation, progressive personal income tax 0-30%, corporate income tax 25% (10% manufacturing), VAT 15%, stamp duty on property, and cross-border rules for residents and non-residents.
Personal Tax & Residency
Progressive PIT 0-30%, 183-day residency, tax filing, and cross-border rules
Lesotho Cross-Border Tax Guide: WHT, DTTs, Transfer Pricing 2026
Lesotho cross-border taxation — withholding tax on dividends 15%, interest 15%, royalties 10%, double taxation treaties with SADC/SA/UK/Mauritius, transfer pricing rules, and compliance for 2026.
Lesotho Personal Tax Guide: Progressive PIT 0-30% 2026
Lesotho personal income tax — progressive 0-30% rates, LSL 66,000 tax-free threshold, tax credits, and deductions for 2026.
Lesotho Tax Filing Guide: LRA Portal, Deadlines 2026
Lesotho tax filing — LRA online portal, individual filing deadline April 30, corporate filing June 30, VAT monthly, penalties, and compliance for 2026.
Lesotho Tax Residency Guide: 183-Day Rule, DTTs 2026
Lesotho tax residency — 183-day physical presence test, residency criteria for individuals and companies, double taxation treaties with SADC, South Africa, UK, Mauritius, and implications for 2026.
VAT & Indirect Tax
VAT 15% standard, 0% on exports and basic food items
Business & Corporate Tax
CIT 25% standard, 10% manufacturing, mining varies, textile incentives
Lesotho Corporate Tax Guide: CIT 25%, Manufacturing 10%, Mining Varies 2026
Lesotho Corporate Income Tax — 25% standard rate, 10% for manufacturing, mining varies, textile/apparel incentives, and compliance for 2026.
Lesotho IT Sector Tax Guide: Manufacturing Focus, Freelancer Tax 2026
Lesotho IT and services sector tax — standard CIT 25%, textile/apparel manufacturing 10%, simplified freelancer tax options, and digital economy opportunities for 2026.
Investment & Savings
0% CGT, investment income, crypto, private pensions
Lesotho Capital Gains Tax Guide: 0% CGT, Ordinary Income Rules 2026
Lesotho capital gains tax — no separate CGT, no tax on most capital gains, some gains may be taxed as ordinary income, exemptions, and reporting for 2026.
Lesotho Crypto Tax Guide: No CGT, Income Rules 2026
Lesotho cryptocurrency taxation — no CGT on long-term holdings, crypto gains may be taxed as ordinary income for frequent traders, corporate crypto at 25% CIT, mining, staking, and DeFi rules for 2026.
Lesotho Investment Income Guide: Dividends 15%, Interest 15%, Royalties 10% 2026
Lesotho investment income taxation — dividends 15% WHT (non-residents), interest 15% WHT (non-residents), royalties 10% WHT, exemptions for residents, and treaty relief for 2026.
Lesotho Pension Guide: Private Pension Funds, Retirement Age 2026
Lesotho pension system — no mandatory state pension for most workers, private pension fund contributions, retirement planning, and pension taxation for 2026.
Property & Wealth Tax
Transfer stamp duty ~6%, minimal annual property tax, no wealth/inheritance/gift tax, rental income
Lesotho Inheritance & Gift Tax Guide: No Inheritance Tax, No Gift Tax 2026
Lesotho inheritance and gift tax — no inheritance tax, no gift tax, no estate duty. Tax-free transfers to heirs and beneficiaries. Comparison with regional countries for 2026.
Lesotho Property Tax Guide: Stamp Duty ~6%, Minimal Annual Tax 2026
Lesotho property tax — transfer stamp duty approximately 6%, minimal annual property tax (varies by municipality), registration fees, and no annual residential property tax for 2026.
Lesotho Rental Income Guide: PIT Rates, Deductions 2026
Lesotho rental income taxation — taxed at progressive PIT rates 0-30%, allowable deductions (maintenance, management, mortgage interest), and compliance for landlords in 2026.
Lesotho Wealth Tax Guide: No Wealth Tax, No Net Worth Tax 2026
Lesotho wealth tax — no wealth tax, no net worth tax, no inheritance or gift tax. Lesotho does not impose any recurring tax on individual or corporate net worth for 2026.
Employment & Social Charges
No mandatory social security, private pension fund contributions
Tools & Calculators
Lesotho Salary Calculator
PIT 0-30% progressive rates
Lesotho VAT Calculator
VAT 15% standard
Lesotho Corporate Tax Calculator
CIT 25%, manufacturing 10%
Lesotho Capital Gains Calculator
0% CGT on most assets
Lesotho Property Tax Calculator
Stamp duty ~6% on transfers
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool