Country tax profile · 2026
Lesotho VAT / sales tax
How Lesotho taxes VAT / sales
Lesotho charges a standard VAT/GST of 15% on most goods and services, with reduced rates on some essentials.
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 VAT / sales tax compares
Lesotho's VAT / sales tax of 15% is the 94th highest of the 196 countries we track, against a global average of 14.1% and a Africa average of 15.5%.
Countries with a similar VAT / sales tax
Equatorial Guinea (15%) · Eswatini (15%) · Gambia (15%) · Jamaica (15%) · Sierra Leone (15%) · Turkmenistan (15%)
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 VAT / sales tax FAQ
What is the VAT / sales tax rate in Lesotho?
Lesotho charges a standard VAT/GST of 15% on most goods and services, with reduced rates on some essentials.