Bhutan vs Lesotho: tax rates compared

Income Tax

Income Tax, side by side

Country	Rate	Source
Bhutan	30%	Source: Bhutan Department of Revenue and Customs, Ministry of Finance — Personal Income Tax (PIT) · as of 2026-07-20
Lesotho	30%	Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20
Difference	0 pp	displayed rates match

Corporate Tax

Corporate Tax, side by side

Country	Rate	Source
Bhutan	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

Bhutan's corporate tax rate is identical to Lesotho's — both sit at 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side

Country	Rate	Source
Bhutan	5%	Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Bhutan · as of 2026-01-01
Lesotho	15%	Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26
Difference	−10 pp	Lesotho higher

Lesotho's VAT rate is 10pp higher than Bhutan's (15% vs 5%). The 181-country average is 15%: Bhutan sits below it, Lesotho matches the world average. Bhutan's figure is dated 2026-01-01 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
Bhutan	0%	Source: Bhutan Department of Revenue and Customs, Ministry of Finance · 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

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