DM · AmericasLS · Africa
Dominica vs Lesotho: tax rates compared
Dominica has an income tax rate of 35%, 5pp above Lesotho's 30%. The 200-country average is 28%: both sit above it. Dominica's figure is dated 2018-01-01 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 | DM | LS | Difference |
|---|---|---|---|
| Income Tax | 35% | 30% | DM +5 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 15% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 35% | Source: Commonwealth of Dominica Inland Revenue Division — Current Income Tax Rates · as of 2018-01-01 |
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Difference | +5 pp | Dominica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 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 |
Dominica and Lesotho share the same corporate tax rate: 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Dominica | 15% | Source: Dominica Inland Revenue Division — Value Added Tax · as of 2006-03-01 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | 0 pp | displayed rates match |
Dominica and Lesotho share the same VAT rate: 15%. The 181-country average is 15%: Dominica matches the world average, Lesotho matches the world average. Dominica's figure is dated 2006-03-01 and Lesotho's 2023-01-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 0% | Source: Dominica Inland Revenue Division — Tax Laws · 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 |
Dominica 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.