Country tax profile · 2026
Lesotho capital gains tax
Applies
capital gains tax for individuals
How Lesotho taxes capital gains
Generally taxed as ordinary income; verify locally.
Compiled by MyNomadWorld for Lesotho and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Lesotho compares
57 of 197 countries we track have no capital gains tax for individuals. Lesotho is not one of them.
Who is a tax resident of Lesotho?
Generally residence if present more than 183 days in the year.
Related Lesotho taxes
Moving to Lesotho?
Get matched with a vetted Lesotho tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Lesotho capital gains tax FAQ
What is the capital gains tax rate in Lesotho?
Generally taxed as ordinary income; verify locally.