Company tax in Lesotho: rates and returns
Companies in Lesotho pay corporate income tax at a headline rate of 25% (10% for manufacturing & farming), administered by Revenue Services Lesotho (RSL). VAT is charged at 15%. Rates are set in the budget and change, so confirm the current figure with Revenue Services Lesotho (RSL).
What you file
- 1 An annual corporate income tax return to Revenue Services Lesotho (RSL).
- 2 VAT returns (15%) if registered — compulsory once turnover passes LSL 2,000,000.
- 3 Employee taxes monthly if you pay salaries.
Frequently asked questions
What is the corporate tax rate in Lesotho?
The headline corporate income tax rate in Lesotho is 25% (10% for manufacturing & farming) (administered by Revenue Services Lesotho (RSL)). Confirm the current rate with Revenue Services Lesotho (RSL).
More on Lesotho
- Register a company — Lesotho
- VAT / sales tax — Lesotho
- Hiring staff — Lesotho
- Start a business — Lesotho
- Data protection — Lesotho
- Tax clearance — Lesotho
- Empowerment / B-BBEE — Lesotho
- Licences & permits — Lesotho
- Payroll & employee tax — Lesotho
- Importing & customs — Lesotho
- Annual returns — Lesotho
- Full Lesotho compliance guide
Company tax elsewhere in SADC
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Reviewed June 2026 from official sources. General information only — confirm with Revenue Services Lesotho (RSL) or a registered professional.