ID · AsiaLS · Africa
Indonesia vs Lesotho: tax rates compared
Indonesia has an income tax rate of 35%, 5pp above Lesotho's 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 | ID | LS | Difference |
|---|---|---|---|
| Income Tax | 35% | 30% | ID +5 pplargest gap |
| Corporate Tax | 22% | 25% | LS +3 pp |
| VAT | 12% | 15% | LS +3 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 35% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Taxes on personal income) · as of 2026-06-11 |
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Difference | +5 pp | Indonesia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 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 has a corporate tax rate of 25%, 3pp above Indonesia's 22%. The 201-country average is 22.6%: Indonesia sits below it, Lesotho sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Indonesia | 12% | Source: PWC Worldwide Tax Summaries — Indonesia (Corporate, Other taxes) · as of 2026-06-11 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | −3 pp | Lesotho higher |
Lesotho has a VAT rate of 15%, 3pp above Indonesia's 12%. The 181-country average is 15%: Indonesia sits below it, Lesotho matches the world average. Indonesia's figure is dated 2026-06-11 and Lesotho's 2023-01-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 0% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Other taxes) · as of 2026-06-11 |
| Lesotho | 0% | Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Indonesia and Lesotho share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.