CO · AmericasLS · Africa
Colombia vs Lesotho: tax rates compared
Colombia's income tax rate is 9pp higher than Lesotho's (39% vs 30%). The 200-country average is 28%: both sit above it. Colombia'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 | CO | LS | Difference |
|---|---|---|---|
| Income Tax | 39% | 30% | CO +9 pp |
| Corporate Tax | 35% | 25% | CO +10 pplargest gap |
| VAT | 19% | 15% | CO +4 pp |
| Wealth Tax | 1.5% | 0% | CO +1.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 39% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Difference | +9 pp | Colombia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 35% | 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 | +10 pp | Colombia higher |
Colombia's corporate tax rate is 10pp higher than Lesotho's (35% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Colombia | 19% | Source: PWC Worldwide Tax Summaries — Colombia (Corporate, Other taxes) · as of 2026-01-23 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | +4 pp | Colombia higher |
Colombia's VAT rate is 4pp higher than Lesotho's (19% vs 15%). The 181-country average is 15%: Colombia sits above it, Lesotho matches the world average. Colombia's figure is dated 2026-01-23 and Lesotho's 2023-01-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 1.5% | Source: PWC Worldwide Tax Summaries — Colombia (Individual, Other taxes) · as of 2026-01-23 |
| Lesotho | 0% | Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18 |
| Difference | +1.5 pp | Colombia higher |
Colombia's wealth tax rate is 1.5pp higher than Lesotho's (1.5% vs 0%). The 193-country average is 0.1%: Colombia sits above it, Lesotho sits below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.