Lesotho Capital Gains Tax
Detailed capital gains tax rates and rules for Lesotho in 2026.
Capital GainsLSL
Lesotho does not impose a separate capital gains tax. Business gains may be included in taxable income.
Standard Rate
0%
Exemptions
- Lesotho does not levy a separate capital gains tax
How Lesotho Capital Gains compares
Lesotho’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Africa’s regional average of 14.1%.
Lesotho
0%
Africa average
14.1%
Global average
13.8%
