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Lesotho
Africa
Lucky Nomads World Index
56.96 / 100
Global rank
#183
Corporate tax
25%
Personal tax
30%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index4.3 / 10
- Affordability Index8.0 / 10
- Entry Ease Index5.1 / 10
- Tax Freedom Index5.7 / 10
- WiFi Index5.2 / 10
- Admin Ease Index4.4 / 10
- Healthcare Index4.5 / 10
- City Comfort Index4.5 / 10
- WeatherComfort Index6.7 / 10
- Banking Index5.7 / 10
- GeoStability Index6.5 / 10
- Justice & Order Index5.6 / 10
- Quality of Life Index4.4 / 10
- Open Society Index5.9 / 10
- Flight Index1.0 / 10
- Environmental Quality Index5.7 / 10
- English Index6.2 / 10
- Wealth Protection Index7.5 / 10
- AI Access Index5.4 / 10
- Economic Openness Index5.7 / 10
- Market Depth Index4.1 / 10
- ClimateShield Index7.6 / 10
Country snapshot
- Capital
- Maseru
- Population (approx.)
- 2,200,000
- Area (km²)
- 30,355 km²
- Currency code (ISO 4217)
- LSL
- Currency name
- Lesotho loti
- Main airport IATA code
- MSU
- Airport name
- Moshoeshoe I International Airport
General facts
- Minimum monthly cost
- From $924/month
- Main languages
- English
- Jurisdiction type
- Country
- Region
- Africa
- Web TLD
- .ls
- Phone calling code
- +266
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 25%Very highWorldwide
- Marginal PIT (personal income tax)
- 30%HighWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide taxation of resident companies. Source-based for non-resident permanent establishments. Foreign-source losses ring-fenced against foreign-source income only, with separate ring-fences for business, property, and manufacturing losses. Thin capitalisation 3:1 debt-to-equity for non-money-lending businesses.
Standard 25 percent on resident company profits and on the permanent establishments of foreign companies. A concessional 10 percent rate applies to manufacturing income and to commercial farming income under section 10(2) of the Income Tax Order, 1993. Capital gains are taxed at the company applicable rate. The concession is not extended to a Lesotho branch of a non-resident company.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Residents taxed on worldwide income. Tax residence triggered by domicile, by physical presence above 183 days in a 12-month period, or by being a Lesotho government employee abroad.
Two-bracket schedule effective 1 April 2025. 20 percent on resident annual chargeable income up to and 30 percent above that threshold. No third bracket and no surtax. Fringe benefit tax of 40 percent on employer-provided non-cash benefits, borne by the employer. No state social security system.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Manufacturing and Commercial Farming Concessionary Rate (10 percent)
AvailableConcessionary 10 percent corporate income tax rate applicable to manufacturing and commercial farming income earned by resident companies in…
You either qualify for Lesotho's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Lesotho. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Lesotho lists several residency and mobility routes across business founder routes, work (employer sponsored), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
4 programmes listed · 4 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Business People Permit (2-Year Residence Permit)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Work Permit (Labour Commissioner)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Spouse Joining Spouse Permit
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Study Permit
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Lesotho.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- Affordability Index8.0 / 10Competitive cost of living
- ClimateShield Index7.6 / 10Strong climateshield index
- Wealth Protection Index7.5 / 10Strong wealth protection index
Weakest dimensions
- Flight Index1.0 / 10
- Market Depth Index4.1 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
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