Country tax profile · 2026
Lesotho income tax
How Lesotho taxes income
Lesotho taxes personal income at rates up to 30%. Lesotho taxes residents on worldwide income; no special digital-nomad regime.
Compiled by MyNomadWorld for Lesotho and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Lesotho's income tax compares
Lesotho's top income tax of 30% is the 89th highest of the 197 countries we track, against a global average of 27.9% and a Africa average of 31.2%.
Countries with a similar income tax
Benin (30%) · Burundi (30%) · Chad (30%) · Djibouti (30%) · Eritrea (30%) · Jamaica (30%)
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 income tax FAQ
What is the income tax rate in Lesotho?
Lesotho taxes personal income at rates up to 30%. Lesotho taxes residents on worldwide income; no special digital-nomad regime.