CD · AfricaLS · Africa

DR Congo vs Lesotho: tax rates compared

Between the two, DR Congo's income tax rate (40%) tops Lesotho's (30%) by 10pp. The 200-country average is 28%: both sit 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

0102030405060Income30%40%Corporate25%30%VAT15%16%Wealth Tax0%
four shared taxes, side by side
Tax CD LSDifference
Income Tax40%30%CD +10 pplargest gap
Corporate Tax30%25%CD +5 pp
VAT16%15%CD +1 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
DR Congo40%Source: PWC Worldwide Tax Summaries — Congo, Democratic Republic of the (Individual, Taxes on personal income) · as of 2026-04-21
Lesotho30%Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20
Difference+10 ppDR Congo higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
DR Congo30%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Lesotho25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+5 ppDR Congo higher

Between the two, DR Congo's corporate tax rate (30%) tops Lesotho's (25%) by 5pp. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
DR Congo16%Source: PWC Worldwide Tax Summaries — Congo, Democratic Republic of the (Corporate, Other taxes) · as of 2026-04-21
Lesotho15%Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26
Difference+1 ppDR Congo higher

Between the two, DR Congo's VAT rate (16%) tops Lesotho's (15%) by 1pp. The 181-country average is 15%: DR Congo sits above it, Lesotho matches the world average. DR Congo's figure is dated 2026-04-21 and Lesotho's 2023-01-26, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
DR Congo0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-04-21
Lesotho0%Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18
Difference0 ppdisplayed rates match

There's no gap here — DR Congo 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.