EE · EuropeLS · Africa
Estonia vs Lesotho: tax rates compared
Lesotho's income tax rate is 8pp higher than Estonia's (30% vs 22%). The 200-country average is 28%: Estonia sits below it, Lesotho sits above it. Estonia'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 | EE | LS | Difference |
|---|---|---|---|
| Income Tax | 22% | 30% | LS +8 pp |
| Corporate Tax | 22% | 25% | LS +3 pp |
| VAT | 24% | 15% | EE +9 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | −8 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 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 |
Lesotho's corporate tax rate is 3pp higher than Estonia's (25% vs 22%). The 201-country average is 22.6%: Estonia sits below it, Lesotho sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Estonia | 24% | Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-07-01 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | +9 pp | Estonia higher |
Estonia's VAT rate is 9pp higher than Lesotho's (24% vs 15%). The 181-country average is 15%: Estonia sits above it, Lesotho matches the world average. Estonia's figure is dated 2025-07-01 and Lesotho's 2023-01-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-29 |
| Lesotho | 0% | Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Estonia's wealth tax rate is identical to Lesotho's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.