Georgia vs Lesotho: tax rates compared

Income Tax

Income Tax, side by side

Country	Rate	Source
Georgia	20%	Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Article 81 · as of 2026-04-01
Lesotho	30%	Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20
Difference	−10 pp	Lesotho higher

Corporate Tax

Corporate Tax, side by side

Country	Rate	Source
Georgia	15%	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	Lesotho higher

Between the two, Lesotho's corporate tax rate (25%) tops Georgia's (15%) by 10pp. The 201-country average is 22.6%: Georgia sits below it, Lesotho sits above it.

VAT

VAT, side by side

Country	Rate	Source
Georgia	18%	Source: PWC Worldwide Tax Summaries — Georgia (Corporate, Other taxes) · as of 2026-01-21
Lesotho	15%	Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26
Difference	+3 pp	Georgia higher

Between the two, Georgia's VAT rate (18%) tops Lesotho's (15%) by 3pp. The 181-country average is 15%: Georgia sits above it, Lesotho matches the world average. Georgia's figure is dated 2026-01-21 and Lesotho's 2023-01-26, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side

Country	Rate	Source
Georgia	0%	Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-01-21
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 — Georgia and Lesotho both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.