AG · AmericasLS · Africa
Antigua and Barbuda vs Lesotho: tax rates compared
Between the two, Lesotho's income tax rate (30%) tops Antigua and Barbuda's (0%) by 30pp. The 200-country average is 28%: Antigua and Barbuda sits below it, Lesotho sits above it.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AG | LS | Difference |
|---|---|---|---|
| Income Tax | 0% | 30% | LS +30 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 17% | 15% | AG +2 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20 |
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Difference | −30 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 25% | 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 | 0 pp | displayed rates match |
There's no gap here — Antigua and Barbuda and Lesotho both post a corporate tax rate of 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 17% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · as of 2026-01-01 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | +2 pp | Antigua and Barbuda higher |
Between the two, Antigua and Barbuda's VAT rate (17%) tops Lesotho's (15%) by 2pp. The 181-country average is 15%: Antigua and Barbuda sits above it, Lesotho matches the world average. Antigua and Barbuda's figure is dated 2026-01-01 and Lesotho's 2023-01-26, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.