Country tax profile · 2026

Lesotho corporate tax
How Lesotho taxes corporate
The standard corporate profits tax in Lesotho is not published. Not published: the previous figure was generated, not sourced. Being re-verified against the national tax authority.
Compiled by MyNomadWorld for Lesotho and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Who is a tax resident of Lesotho?
Generally residence if present more than 183 days in the year.
Related Lesotho taxes
Moving to Lesotho?
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What is the corporate tax rate in Lesotho?
The standard corporate profits tax in Lesotho is not published. Not published: the previous figure was generated, not sourced. Being re-verified against the national tax authority.