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LS Tax 2023

Lesotho Tax Tables 2023 - Tax Rates and Thresholds in Lesotho

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This page contains the tax table information used for the calculation of tax and payroll deductions in Lesotho in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ LS, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Lesotho or would like to add to or suggest amendments to the information herein then please contact us.

Lesotho Personal Income Tax Tables in 2023

The Income tax rates and personal allowances in Lesotho are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Lesotho Tax Calculator 2023.

Lesotho provides an annual "Standard Deduction" that is deducted from your total income to produce your taxable income in Lesotho in 2023:

Lesotho Standard Deduction in 2023
Residence StatusStandard Deduction
ResidentM 10,824.00
Non-residentM 0.00
Lesotho Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Income from M 0.000.00to M 69,120.00
30%Income from M 69,120.01 and above
Lesotho Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
20%Income from M 0.000.00to M 69,120.00
30%Income from M 69,120.01 and above

Lesotho Social Security and Payroll Deduction Rates in 2023

Lesotho Social Security in 2023: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
No Social Security Deductions0%0%0%
Lesotho Social Security and Payroll Deduction in 2023: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
No Social Security Deductionsn/an/an/an/a

Lesotho VAT Rates in 2023

VAT rates for Lesotho are reviewed annually, you can use the VAT Calculator to calculate VAT due in Lesotho or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Lesotho VAT Rates
VAT RateVAT Description
0%Exports and basic commodities
10%Electricity
15%Telecommunications, other goods and service

Historic Tax Tables supported for Lesotho

The following tax tables are supported by iCalculator™ LS as part of the suite of free tax tools we provide for Lesotho.