HK · AsiaLS · Africa
Hong Kong vs Lesotho: tax rates compared
Lesotho has an income tax rate of 30%, 13pp above Hong Kong's 17%. The 200-country average is 28%: Hong Kong sits below it, Lesotho sits above it. Hong Kong's figure is dated 2025-12-31 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 | HK | LS | Difference |
|---|---|---|---|
| Income Tax | 17% | 30% | LS +13 pp |
| Corporate Tax | 16.5% | 25% | LS +8.5 pp |
| VAT | 0% | 15% | LS +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 17% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Taxes on personal income) · as of 2025-12-31 |
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Difference | −13 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 16.5% | 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 | −8.5 pp | Lesotho higher |
Lesotho has a corporate tax rate of 25%, 8.5pp above Hong Kong's 16.5%. The 201-country average is 22.6%: Hong Kong sits below it, Lesotho sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Corporate, Other taxes) · as of 2025-12-31 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | −15 pp | Lesotho higher |
Lesotho has a VAT rate of 15%, 15pp above Hong Kong's 0%. The 181-country average is 15%: Hong Kong sits below it, Lesotho matches the world average. Hong Kong's figure is dated 2025-12-31 and Lesotho's 2023-01-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Other taxes) · as of 2025-12-31 |
| Lesotho | 0% | Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Hong Kong and Lesotho share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Hong Kong's figure is dated 2025-12-31 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.