BZ · AmericasLS · Africa
Belize vs Lesotho: tax rates compared
Lesotho has an income tax rate of 30%, 5pp above Belize's 25%. The 200-country average is 28%: Belize sits below it, Lesotho sits above it. Belize'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
| Tax | BZ | LS | Difference |
|---|---|---|---|
| Income Tax | 25% | 30% | LS +5 pp |
| Corporate Tax | 0% | 25% | LS +25 pplargest gap |
| VAT | 12.5% | 15% | LS +2.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belize | 25% | Source: Belize Income and Business Tax (Amendment) Act, 2024 (No. 40 of 2024) · as of 2025-01-01 |
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Difference | −5 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belize | 0% | 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 | −25 pp | Lesotho higher |
Lesotho has a corporate tax rate of 25%, 25pp above Belize's 0%. The 201-country average is 22.6%: Belize sits below it, Lesotho sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belize | 12.5% | Source: Belize Tax Service — General Sales Tax Act (Chapter 63, Revised Edition 2011) · as of 2011-12-31 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | −2.5 pp | Lesotho higher |
Lesotho has a VAT rate of 15%, 2.5pp above Belize's 12.5%. The 181-country average is 15%: Belize sits below it, Lesotho matches the world average. Belize's figure is dated 2011-12-31 and Lesotho's 2023-01-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Belize | 0% | Source: Belize Income and Business Tax Act, Chapter 55 (Government of Belize, Attorney General's Ministry) · as of 2026-07-18 |
| Lesotho | 0% | Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Belize 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.