Lesotho Corporate Tax Calculator 2026
Calculate Corporate Income Tax (CIT) in Lesotho. Standard rate 25% on taxable profits. A reduced rate of 10% applies to manufacturing companies.
Lesotho Tax System
Corporate Income Tax (CIT) in Lesotho is levied at a standard rate of 25% on taxable profits. A reduced rate of 10% applies to manufacturing companies as an incentive for industrial development. Mining companies are subject to a separate tax regime under the Mining Act. All businesses must comply with standard accounting and filing requirements under Lesotho tax law.
2026 Rates: CIT 25% standard, 10% manufacturing.
Lesotho Corporate Tax Calculator 2026
Calculate CIT in Lesotho 2026. Standard 25%, manufacturing 10%.
Taxable ProfitLSLĀ 500,000
Standard CIT (25%)LSLĀ 125,000
Manufacturing (10%)LSLĀ 50,000
Selected: 25%LSLĀ 125,000
Profit After TaxLSLĀ 375,000