Source-cited draft: personal 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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Resident taxation scale overview
Resident individuals are taxed on a two-band progressive scale of 20% and 30%, with a non-refundable personal tax credit that effectively creates a tax-free amount. Figures below are for the 2025/26 tax year (effective 1 April 2025).Income Tax Act
Lower band rate
20% on annual chargeable income up to LSL 74,040Income Tax ActView source ↗
Upper band rate
30% on annual chargeable income above LSL 74,040Income Tax ActView source ↗
Threshold where 30% begins
LSL 74,040 per yearIncome Tax ActView source ↗
Personal (non-refundable) tax credit
LSL 12,672 per yearIncome Tax ActView source ↗
Personal tax credit (monthly equivalent)
LSL 1,056 per monthIncome Tax ActView source ↗
Effective tax-free monthly income
Approximately LSL 5,990 per month (income below which the tax credit eliminates PAYE)Income Tax ActView source ↗
Non-resident withholding on Lesotho-source income
25% flat (no deductions / no personal credit)Income Tax ActView source ↗
Individual residence test
Generally resident if normally resident in Lesotho, or present in Lesotho for 182 days or more in the tax yearIncome Tax ActView source ↗
Fringe benefits tax (employer-borne)
40% of the taxable value of fringe benefitsIncome Tax ActView source ↗
Capital gains
No separate CGT — gains on business/investment assets are included in chargeable income and taxed at ordinary ratesIncome Tax ActView source ↗
Annual return filing deadline
30 June following the end of the 31 March tax yearIncome Tax ActView source ↗
Late filing / late payment penalty
Additional 22% tax per twelve-month period of defaultIncome Tax ActView source ↗
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Other Lesotho computations in the OpenAccountants Tax Library.