VAT in Lesotho: rate and registration threshold
VAT in Lesotho is charged at 15% and administered by Revenue Services Lesotho (RSL). Registration becomes compulsory once your taxable turnover passes LSL 2,000,000. Track your rolling turnover so you register in time.
Key points
- 1 VAT rate: 15%.
- 2 Compulsory registration threshold: LSL 2,000,000.
- 3 Administered by Revenue Services Lesotho (RSL) — file returns and keep valid tax invoices.
Frequently asked questions
When must I register for VAT in Lesotho?
VAT registration is compulsory once taxable turnover passes LSL 2,000,000. Confirm with Revenue Services Lesotho (RSL).
More on Lesotho
- Register a company — Lesotho
- Company 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
VAT / sales 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.