🇱🇸 Lesotho

Africa
0 residency programs
Residence-based taxation

Countries / Lesotho

Known for

Fact Sheet

Continent

Africa

Demonym

Mosotho

Calling code

+266

Driving side

Left

Motto

Peace, Rain, Prosperity (Khotso, Pula, Nala)
Population
2,233,339
Human development index
0.52
Life expectancy
54 years
Unemployment rate
26%
Inflation rate
6.7%
Fertility rate
3.2

Taxation overview

Tax system

Residence-based taxation

Countries with a residence-based taxation levy tax from your worldwide income for as long as you're a tax resident of that country. This is the most common taxation system.

Tax residence definition varies from country to country. General rule is you're a tax resident of a country if you spend 183 days or more in it in a year.

Tax Treaties (1)

Lesotho has concluded 1 tax treaties (also called double tax agreements, or DTAs) with other countries to avoid or mitigate double taxation. Such treaties may cover a range of taxes including income taxes, inheritance taxes, value added taxes, or other taxes.
Note: the list below may not be exhaustive.
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