The Personal Income Tax Rate in Lesotho stands at 30 percent. Personal Income Tax Rate in Lesotho averaged 32.25 percent from 2006 until 2025, reaching an all time high of 35.00 percent in 2007 and a record low of 30.00 percent in 2015. source: Lesotho Revenue Authority

Personal Income Tax Rate in Lesotho is expected to reach 30.00 percent by the end of 2025, according to Trading Economics global macro models and analysts expectations. In the long-term, the Lesotho Personal Income Tax Rate is projected to trend around 30.00 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 Personal Income Tax Rate
In Lesotho, the Personal Income Tax Rate is a tax collected from individuals and is imposed on different sources of income like labor, pensions, interest and dividends. The benchmark we use refers to the Top Marginal Tax Rate for individuals. Revenues from the Personal Income Tax Rate are an important source of income for the government of Lesotho.
Actual Previous Highest Lowest Dates Unit Frequency
30.00 30.00 35.00 30.00 2006 - 2025 percent Yearly