Lesotho Corporate Income Tax
Detailed corporate income tax rates and rules for Lesotho in 2026.
Corporate TaxLSL
The standard corporate tax rate is 25%. Manufacturing companies may qualify for a reduced rate of 10%. Companies in designated development areas may receive tax holidays.
Standard Rate
25%
How Lesotho Corporate Tax compares
Lesotho’s corporate tax rate of 25% is the 69th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Africa’s regional average of 27.1%.
Lesotho
25%
Africa average
27.1%
Global average
22.2%
