Albania vs Lesotho: tax rates compared

Income Tax

Income Tax, side by side

Country	Rate	Source
Albania	23%	Source: PWC Worldwide Tax Summaries — Albania (Individual, Taxes on personal income) · as of 2026-02-19
Lesotho	30%	Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20
Difference	−7 pp	Lesotho higher

Corporate Tax

Corporate Tax, side by side

Country	Rate	Source
Albania	15%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Lesotho	25%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference	−10 pp	Lesotho higher

Lesotho's corporate tax rate is 10pp higher than Albania's (25% vs 15%). The 201-country average is 22.6%: Albania sits below it, Lesotho sits above it.

VAT

VAT, side by side

Country	Rate	Source
Albania	20%	Source: PWC Worldwide Tax Summaries — Albania (Corporate, Other taxes) · as of 2026-02-19
Lesotho	15%	Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26
Difference	+5 pp	Albania higher

Albania's VAT rate is 5pp higher than Lesotho's (20% vs 15%). The 181-country average is 15%: Albania sits above it, Lesotho matches the world average. Albania's figure is dated 2026-02-19 and Lesotho's 2023-01-26, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side

Country	Rate	Source
Albania	0%	Source: PWC Worldwide Tax Summaries — Albania (Net wealth/worth tax rates) · as of 2026-02-19
Lesotho	0%	Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18
Difference	0 pp	displayed rates match

Albania's wealth tax rate is identical to Lesotho's — both sit at 0%. The 193-country average is 0.1%: both sit below it.