This page contains the tax table information used for the calculation of tax and payroll deductions in Lesotho in 2021. 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.
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 2021.
Lesotho provides an annual "Standard Deduction" that is deducted from your total income to produce your taxable income in Lesotho in 2021:
| Residence Status | Standard Deduction |
|---|---|
| Resident | M 10,080.00 |
| Non-resident | M 0.00 |
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 0% | Income from M 0.000.00 | to | M 50,400.00 |
| 20% | Income from M 50,400.01 | to | M 64,200.00 |
| 30% | Income from M 64,200.01 | and above | |
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 0% | Income from M 0.000.00 | to | M 50,400.00 |
| 20% | Income from M 50,400.01 | to | M 64,200.00 |
| 30% | Income from M 64,200.01 | and above | |
| Category | Employee | Employer | Total |
|---|---|---|---|
| No Social Security Deductions | 0% | 0% | 0% |
| Category | Employee | Employer | ||
|---|---|---|---|---|
| Min. | Max. | Min. | Max. | |
| No Social Security Deductions | n/a | n/a | n/a | n/a |
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.
| VAT Rate | VAT Description |
|---|---|
| 0% | Exports and basic commodities |
| 10% | Electricity |
| 15% | Telecommunications, other goods and service |
The following tax tables are supported by iCalculator™ LS as part of the suite of free tax tools we provide for Lesotho.
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