Lesotho
Sources and data for Lesotho
Every value the calculators use, with its effective dates and a link to the official source.
Income tax rates for resident individuals (yearly chargeable income)
- Current value
Table with 2 brackets
M 0 / M 77,760 20% M 77,760 + 30% - From
- 1 April 2026
- Checked on
- 27 October 2026
Non-refundable tax credit for resident individuals (a year)
- Current value
- M 12,240
- From
- 1 April 2026
- Checked on
- 27 October 2026
Cap on deductible contributions to an employer superannuation fund
- Current value
- 20%
- From
- 1 April 2025
- Source
- Revenue Services LesothoIncome Tax Act No. 9 of 1993 (consolidated to 1 April 2012), section 95(3)
- Checked on
- 27 October 2026
VAT rates
- Current value
- Standard rate (most goods and services, telecommunications) 15%
- Electricity 10%
- Zero-rated (exports and basic commodities) 0%
- From
- 1 April 2026
- Checked on
- 27 October 2026
Standard rate of tax
- Current value
- 25%
- From
- 1 April 2025
- Checked on
- 27 October 2026
Company income tax rates
- Current value
- Other companies 25%
- Manufacturing company 10%
- Commercial farming 10%
- From
- 1 April 2026
- Checked on
- 27 October 2026
Withholding tax rates on contract payments
- Current value
- Resident contractor 5%
- Non-resident contractor 10%
- Non-resident technical services (South Africa) 7.5%
- From
- 1 April 2026
- Checked on
- 27 October 2026
Fringe benefits tax rate
- Current value
- 40%
- From
- 1 April 2026
- Checked on
- 27 October 2026
Car fringe benefit: share of the car's market value a year
- Current value
- 15%
- From
- 1 April 2026
- Source
- Revenue Services LesothoIncome Tax Act No. 9 of 1993 (consolidated to 1 April 2012), section 119(2)
- Checked on
- 27 October 2026
Housing fringe benefit cap (share of yearly remuneration)
- Current value
- 20%
- From
- 1 April 2026
- Source
- Revenue Services LesothoIncome Tax Act No. 9 of 1993 (consolidated to 1 April 2012), section 120(3)
- Checked on
- 27 October 2026
Minimum pay multipliers
- Current value
- Overtime 1.25
- Work on your weekly rest day 2
- Work on a public holiday 2
- From
- 2 April 2024
- Checked on
- 27 October 2026
Hours used to turn wages into an hourly rate
- Current value
- Monthly contract 195 hours
- Weekly contract 45 hours
- Watchman or security guard, monthly 260 hours
- Watchman or security guard, weekly 60 hours
- From
- 2 April 2024
- Checked on
- 27 October 2026
Normal hours of work on a full day
- Current value
- Five-day week 9 hours
- Six-day week 8 hours
- From
- 2 April 2024
- Checked on
- 27 October 2026
Annual leave earned per month of continuous employment
- Current value
- 1 day
- From
- 2 April 2024
- Checked on
- 27 October 2026
Minimum annual leave a year (working days)
- Current value
- 12 days
- From
- 2 April 2024
- Checked on
- 27 October 2026
Months of service needed to be paid for untaken leave on termination
- Current value
- 3 months
- From
- 2 April 2024
- Checked on
- 27 October 2026
Paid sick leave
- Current value
- Full pay, months 7 to 12 12 days
- Full pay, each year after 12 months 12 days
- Half pay, each year after 12 months 24 days
- From
- 2 April 2024
- Checked on
- 27 October 2026
Notice period for short service (weeks)
- Current value
- Less than six months 1 week
- Six months to under a year 2 weeks
- From
- 2 April 2024
- Checked on
- 27 October 2026
Notice period after one year or more of service
- Current value
- 1 month
- From
- 2 April 2024
- Checked on
- 27 October 2026
Severance pay: weeks of wages for each completed year
- Current value
- 2 weeks
- From
- 2 April 2024
- Checked on
- 27 October 2026
Maternity leave around confinement (weeks)
- Current value
- Before the expected date 7 weeks
- After the birth 7 weeks
- After the birth, if unfit from illness 8 weeks
- Stillbirth 3 weeks
- From
- 2 April 2024
- Checked on
- 27 October 2026
Paternity leave
- Current value
- 14 days
- From
- 2 April 2024
- Checked on
- 27 October 2026
Months of paid nursing time after returning to work
- Current value
- 6 months
- From
- 2 April 2024
- Checked on
- 27 October 2026