BW · AfricaLS · Africa
Botswana vs Lesotho: tax rates compared
Between the two, Lesotho's income tax rate (30%) tops Botswana's (25%) by 5pp. The 200-country average is 28%: Botswana sits below it, Lesotho sits above it.
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 | BW | LS | Difference |
|---|---|---|---|
| Income Tax | 25% | 30% | LS +5 pplargest gap |
| Corporate Tax | 22% | 25% | LS +3 pp |
| VAT | 14% | 15% | LS +1 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 25% | Source: PWC Worldwide Tax Summaries — Botswana (Individual, Taxes on personal income) · as of 2026-01-09 |
| 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 |
|---|---|---|
| Botswana | 22% | 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 | −3 pp | Lesotho higher |
Between the two, Lesotho's corporate tax rate (25%) tops Botswana's (22%) by 3pp. The 201-country average is 22.6%: Botswana sits below it, Lesotho sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Botswana | 14% | Source: PWC Worldwide Tax Summaries — Botswana (Corporate, Other taxes) · as of 2026-01-09 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | −1 pp | Lesotho higher |
Between the two, Lesotho's VAT rate (15%) tops Botswana's (14%) by 1pp. The 181-country average is 15%: Botswana sits below it, Lesotho matches the world average. Botswana's figure is dated 2026-01-09 and Lesotho's 2023-01-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Botswana | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-09 |
| Lesotho | 0% | Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Botswana and Lesotho both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.