GH · AfricaLS · Africa
Ghana vs Lesotho: tax rates compared
Ghana's income tax rate is 5pp higher than Lesotho's (35% vs 30%). 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
| Tax | GH | LS | Difference |
|---|---|---|---|
| Income Tax | 35% | 30% | GH +5 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 15% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ghana | 35% | Source: PwC Worldwide Tax Summaries — Ghana, Individual - Taxes on personal income · as of 2026-03-11 |
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Difference | +5 pp | Ghana higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ghana | 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 |
Ghana's corporate tax rate is identical to Lesotho's — both sit at 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ghana | 15% | Source: Ghana Revenue Authority — VAT · as of 2026-01-01 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | 0 pp | displayed rates match |
Ghana's VAT rate is identical to Lesotho's — both sit at 15%. The 181-country average is 15%: Ghana matches the world average, Lesotho matches the world average. Ghana's figure is dated 2026-01-01 and Lesotho's 2023-01-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ghana | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-11 |
| Lesotho | 0% | Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Ghana'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.