The Corporate Tax Rate in Lesotho stands at 25 percent. Corporate Tax Rate in Lesotho averaged 26.36 percent from 2004 until 2025, reaching an all time high of 35.00 percent in 2005 and a record low of 25.00 percent in 2007. source: Lesotho Revenue Authority

Corporate Tax Rate in Lesotho is expected to reach 25.00 percent by the end of 2025, according to Trading Economics global macro models and analysts expectations. In the long-term, the Lesotho Corporate Tax Rate is projected to trend around 25.00 percent in 2026, according to our econometric models.



Related Last Previous Unit Reference
Corporate Tax Rate 25.00 25.00 percent Dec 2025
Personal Income Tax Rate 30.00 30.00 percent Dec 2025
Sales Tax Rate 15.00 15.00 percent Dec 2025



Lesotho Corporate Tax Rate
In Lesotho, the Corporate Income tax rate is a tax collected from companies. Its amount is based on the net income companies obtain while exercising their business activity, normally during one business year. The benchmark we use refers to the highest rate for Corporate Income. Revenues from the Corporate Tax Rate are an important source of income for the government of Lesotho.
Actual Previous Highest Lowest Dates Unit Frequency
25.00 25.00 35.00 25.00 2004 - 2025 percent Yearly