Lesotho VAT / Sales Tax
Detailed vat / sales tax rates and rules for Lesotho in 2026.
VAT / Sales TaxLSL
VAT is levied at 15% on most goods and services. Essential goods and exports are exempt or zero-rated.
Standard Rate
15%
Registration Threshold
LSL 850,000 annual turnover
Reduced Rates
0% — Exports, basic food items
How Lesotho VAT / Sales Tax compares
Lesotho’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Africa’s regional average of 15.2%.
Lesotho
15%
Africa average
15.2%
Global average
13.7%
