How to register a company in Lesotho
To register a company in Lesotho, incorporate it with Registrar of Companies (OBFC): reserve a company name, file the incorporation documents and appoint directors. Once registered, register the company for tax with Revenue Services Lesotho (RSL), and register as an employer and for VAT if those apply.
The steps
- 1 Reserve a company name with Registrar of Companies (OBFC).
- 2 File the incorporation documents and appoint directors.
- 3 Register the company for tax with Revenue Services Lesotho (RSL) to get a taxpayer number.
- 4 Register as an employer (with statutory workplace protections (national social security is being reformed)) if you will hire staff.
- 5 Register for VAT once turnover passes LSL 2,000,000.
Frequently asked questions
Which body registers companies in Lesotho?
Companies in Lesotho are registered with Registrar of Companies (OBFC).
Do I register for tax separately in Lesotho?
Yes — after incorporation you register the company for tax with Revenue Services Lesotho (RSL).
More on Lesotho
- Company tax — 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
Register a company 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.