DO · AmericasLS · Africa
Dominican Republic vs Lesotho: tax rates compared
Between the two, Lesotho's income tax rate (30%) tops Dominican Republic's (25%) by 5pp. The 200-country average is 28%: Dominican Republic sits below it, Lesotho sits above it. Dominican Republic's figure is dated 2025-12-05 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 | DO | LS | Difference |
|---|---|---|---|
| Income Tax | 25% | 30% | LS +5 pplargest gap |
| Corporate Tax | 27% | 25% | DO +2 pp |
| VAT | 18% | 15% | DO +3 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 25% | Source: PwC Worldwide Tax Summaries — Dominican Republic, Individual - Taxes on personal income · as of 2025-12-05 |
| 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 |
|---|---|---|
| Dominican Republic | 27% | 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 | +2 pp | Dominican Republic higher |
Between the two, Dominican Republic's corporate tax rate (27%) tops Lesotho's (25%) by 2pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 18% | Source: PWC Worldwide Tax Summaries — Dominican Republic (Corporate, Other taxes) · as of 2025-12-05 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | +3 pp | Dominican Republic higher |
Between the two, Dominican Republic's VAT rate (18%) tops Lesotho's (15%) by 3pp. The 181-country average is 15%: Dominican Republic sits above it, Lesotho matches the world average. Dominican Republic's figure is dated 2025-12-05 and Lesotho's 2023-01-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Dominican Republic | 0% | Source: PWC Worldwide Tax Summaries — Dominican Republic (Individual, Other taxes) · as of 2025-12-05 |
| 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 — Dominican Republic and Lesotho both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Dominican Republic's figure is dated 2025-12-05 and Lesotho's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.