Source-cited draft: corporate income tax for Lesotho (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard corporate income tax rate
25%Income Tax Act (https://www.rsl.org.ls/corporate-income-tax)
Manufacturing & commercial farming rate
10%Income Tax Act (https://www.rsl.org.ls/corporate-income-tax)
Tax base
Resident companies taxed on worldwide chargeable income; non-resident companies taxed on Lesotho-source income (including PE profits)Income Tax Act (https://taxsummaries.pwc.com/lesotho)
WHT on dividends to non-residents
25% (0% where the dividend is paid out of manufacturing income)Income Tax Act (https://zmayetlaw.co.ls/lesotho-tax-guide-effective-1-april-2025/)
WHT on interest to residents
10%Income Tax Act (https://zmayetlaw.co.ls/lesotho-tax-guide-effective-1-april-2025/)
WHT on interest to non-residents
25% (15% where the loan finances manufacturing income)Income Tax Act (https://zmayetlaw.co.ls/lesotho-tax-guide-effective-1-april-2025/)
WHT on royalties to non-residents
25% (15% where the technology is used to earn manufacturing income)Income Tax Act (https://zmayetlaw.co.ls/lesotho-tax-guide-effective-1-april-2025/)
WHT on management/technical/consulting fees to non-residents
25% standard; 15% for manufacturing-related; 10% on Lesotho-source contractsIncome Tax Act (https://zmayetlaw.co.ls/lesotho-tax-guide-effective-1-april-2025/)
Branch profits / remittance to non-resident
25%Income Tax Act (https://zmayetlaw.co.ls/lesotho-tax-guide-effective-1-april-2025/)
Corporate return filing deadline
30 June following the end of the 31 March tax yearIncome Tax Act (https://www.rsl.org.ls/corporate-income-tax)
Provisional / advance corporate tax
Companies pay tax in instalments during the year, with the balance settled on assessmentIncome Tax Act (https://taxsummaries.pwc.com/lesotho)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Resident companies and Lesotho permanent establishments of foreign companies pay corporate income tax at a standard 25%, with a concessional 10% rate for manufacturing and commercial farming income. Withholding taxes apply to dividends, interest and royalties, with reduced rates for manufacturing-linked payments.
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Other Lesotho computations in the OpenAccountants Tax Library.