Bolivia vs Lesotho: tax rates compared

Income Tax

Income Tax, side by side

Country	Rate	Source
Bolivia	13%	Source: PWC Worldwide Tax Summaries — Bolivia (Individual, Taxes on personal income) · as of 2026-03-26
Lesotho	30%	Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20
Difference	−17 pp	Lesotho higher

Corporate Tax

Corporate Tax, side by side

Country	Rate	Source
Bolivia	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 — Bolivia and Lesotho both post a corporate tax rate of 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side

Country	Rate	Source
Bolivia	13%	Source: PWC Worldwide Tax Summaries — Bolivia (Corporate, Other taxes) · as of 2026-03-26
Lesotho	15%	Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26
Difference	−2 pp	Lesotho higher

Between the two, Lesotho's VAT rate (15%) tops Bolivia's (13%) by 2pp. The 181-country average is 15%: Bolivia sits below it, Lesotho matches the world average. Bolivia's figure is dated 2026-03-26 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
Bolivia	2.4%	Source: PWC Worldwide Tax Summaries — Bolivia (Individual, Other taxes) · as of 2026-03-26
Lesotho	0%	Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18
Difference	+2.4 pp	Bolivia higher

Between the two, Bolivia's wealth tax rate (2.4%) tops Lesotho's (0%) by 2.4pp. The 193-country average is 0.1%: Bolivia sits above it, Lesotho sits below it.