Updates
What changed in the official data for Lesotho, the day it changed
Every new figure that reaches the calculators is logged here: what changed, when it takes effect and where it came from.
- Latest change
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- Every day
- Sources we follow
- Revenue Services Lesotho
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An agency publishes
A regulation, an index or an exchange rate comes out in the official source.
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Indexes and exchange rates arrive automatically, with range checks. Rules are loaded with the official document in hand.
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The calculators switch to the new figure, and the change is logged here with its source.
Change log
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New income tax band and credit for 2026/27
From 1 April 2026 the 20% band goes up to M6 480 a month (M77 760 a year) and the tax credit to M1 020 a month (M12 240 a year). Our take-home pay, income tax and net to gross calculators already use them.
Used byTake-home pay calculator for LesothoLesotho income tax calculatorNet to gross salary calculator
- Review
We checked 23 figures against the official source
The values in force were confirmed with Revenue Services Lesotho.
See the 23 figures
- Annual leave earned per month of continuous employment1 dayIn force from 2 April 2024 · Revenue Services Lesotho
- Cap on deductible contributions to an employer superannuation fund20%In force from 1 April 2025 · Revenue Services Lesotho
- Car fringe benefit: share of the car's market value a year15%In force from 1 April 2026 · Revenue Services Lesotho
- Company income tax rates3 valuesIn force from 1 April 2026 · Revenue Services Lesotho
- Fringe benefits tax rate40%In force from 1 April 2026 · Revenue Services Lesotho
- Hours used to turn wages into an hourly rate4 valuesIn force from 2 April 2024 · Revenue Services Lesotho
- Housing fringe benefit cap (share of yearly remuneration)20%In force from 1 April 2026 · Revenue Services Lesotho
- Income tax rates for resident individuals (yearly chargeable income)table with 2 bracketsIn force from 1 April 2026 · Revenue Services Lesotho
- Maternity leave around confinement (weeks)4 valuesIn force from 2 April 2024 · Revenue Services Lesotho
- Minimum annual leave a year (working days)12 daysIn force from 2 April 2024 · Revenue Services Lesotho
- Minimum pay multipliers3 valuesIn force from 2 April 2024 · Revenue Services Lesotho
- Months of paid nursing time after returning to work6 monthsIn force from 2 April 2024 · Revenue Services Lesotho
- Months of service needed to be paid for untaken leave on termination3 monthsIn force from 2 April 2024 · Revenue Services Lesotho
- Non-refundable tax credit for resident individuals (a year)M 12,240In force from 1 April 2026 · Revenue Services Lesotho
- Normal hours of work on a full day2 valuesIn force from 2 April 2024 · Revenue Services Lesotho
- Notice period after one year or more of service1 monthIn force from 2 April 2024 · Revenue Services Lesotho
- Notice period for short service (weeks)2 valuesIn force from 2 April 2024 · Revenue Services Lesotho
- Paid sick leave3 valuesIn force from 2 April 2024 · Revenue Services Lesotho
- Paternity leave14 daysIn force from 2 April 2024 · Revenue Services Lesotho
- Severance pay: weeks of wages for each completed year2 weeksIn force from 2 April 2024 · Revenue Services Lesotho
- Standard rate of tax25%In force from 1 April 2025 · Revenue Services Lesotho
- VAT rates3 valuesIn force from 1 April 2026 · Revenue Services Lesotho
- Withholding tax rates on contract payments3 valuesIn force from 1 April 2026 · Revenue Services Lesotho