AU · OceaniaLS · Africa

Australia vs Lesotho: tax rates compared

Australia has an income tax rate of 47%, 17pp above Lesotho's 30%. The 200-country average is 28%: both sit above it. Australia's figure is dated 2025-01-01 and Lesotho's 2026-07-20, so the two rates come from different data vintages.

Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income30%47%Corporate25%30%VAT10%15%Wealth Tax0%
four shared taxes, side by side
Tax AU LSDifference
Income Tax47%30%AU +17 pplargest gap
Corporate Tax30%25%AU +5 pp
VAT10%15%LS +5 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Australia47%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Lesotho30%Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20
Difference+17 ppAustralia higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Australia30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Lesotho25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+5 ppAustralia higher

Australia has a corporate tax rate of 30%, 5pp above Lesotho's 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Australia10%Source: PWC Worldwide Tax Summaries — Australia (Corporate, Other taxes) · as of 2026-06-30
Lesotho15%Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26
Difference−5 ppLesotho higher

Lesotho has a VAT rate of 15%, 5pp above Australia's 10%. The 181-country average is 15%: Australia sits below it, Lesotho matches the world average. Australia's figure is dated 2026-06-30 and Lesotho's 2023-01-26, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Australia0%Source: PWC Worldwide Tax Summaries — Australia (Net wealth/worth tax rates) · as of 2026-06-30
Lesotho0%Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18
Difference0 ppdisplayed rates match

Australia and Lesotho share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Capital Gains Tax, Crypto Tax.