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VAT calculator for Lesotho

Enter a price, say whether it already includes VAT and pick the rate. You get the VAT and the price with and without it.

The rates are the ones Revenue Services Lesotho lists on its tax rates page.

How it's calculated

To add VAT, multiply the price without VAT by the rate.
To remove VAT from a price that includes it, divide the price by one plus the rate. The difference is the VAT.
Most goods and services, and telecommunications, are at 15%. Electricity is at 10%. Exports and basic commodities are zero-rated.

An example

A price of M1 150 including VAT at 15% is M1 000 before VAT, with M150 of VAT.

Frequently asked questions

What is the VAT rate in Lesotho?

The standard rate is 15%. Electricity has its own rate of 10%.

Which supplies are zero-rated?

RSL lists exports and basic commodities at 0%. The VAT Act sets out exactly which goods count.

Is telecommunications taxed differently?

Telecommunications is at 15%, the same as other goods and services.

Key terms

VAT: Value Added Tax, the tax on most sales of goods and services in Lesotho.
Zero-rated: Taxable at 0%: no VAT is charged on the sale.

The same calculation in other countries

Up-to-date official data

Data checked against the official source on 27 October 2026.

We check the official sources automatically, every day.

Revenue Services LesothoTax Rates

See all sources

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