Moving to Lesotho: taxes, residence and life
How to become tax resident in Lesotho: personal, dividend and corporate tax, 0 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Lesotho the top income tax rate is 30%, dividends are taxed at up to 25% and companies pay 25% corporate tax.
How to move and become tax resident
You can become tax resident in Lesotho from arrival once you take up residence (Domicile or permanent home in Lesotho, or 183 days). The typical route is Residence permit (self-sufficient / own business): Residence permit via business or proof of means; discretionary
Living there
Maseru has a subtropical highland climate with winter highs around 16.5 °C and summer highs around 29 °C.
Key facts
| Top income tax | 30% |
|---|---|
| Dividend tax | 25% |
| Corporate tax | 25% |
| Skattemessig bosted | fra ankomst — Domicile or permanent home in Lesotho, or 183 days |
| Din vei | Residence permit (self-sufficient / own business) — Residence permit via business or proof of means; discretionary |
| Klimatype | subtropical highland · 16.5° / 29° (Maseru) |
Frequently asked questions
How many days do I need to spend in Lesotho to become tax resident?
fra ankomst. Domicile or permanent home in Lesotho, or 183 days Worldwide income
How much tax will I pay in Lesotho?
In Lesotho the top income tax rate is 30%, dividends are taxed at up to 25% and companies pay 25% corporate tax.
Which residence programmes does Lesotho offer?
No open residence programme is listed — usually work, family or study routes.
What is the usual way to move to Lesotho?
Residence permit (self-sufficient / own business). Residence permit via business or proof of means; discretionary
Compare with nearby countries
Algeria · Angola · Benin · Botswana · Burkina Faso · Burundi · Cameroon · Central African Rep. · Chad · Congo · Côte d'Ivoire · Dem. Rep. Congo
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.