IE · EuropeLS · Africa
Ireland vs Lesotho: tax rates compared
Ireland has an income tax rate of 48%, 18pp above Lesotho's 30%. The 200-country average is 28%: both sit above it. Ireland'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 | IE | LS | Difference |
|---|---|---|---|
| Income Tax | 48% | 30% | IE +18 pplargest gap |
| Corporate Tax | 12.5% | 25% | LS +12.5 pp |
| VAT | 23% | 15% | IE +8 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 48% | 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 | +18 pp | Ireland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 12.5% | 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 | −12.5 pp | Lesotho higher |
Lesotho has a corporate tax rate of 25%, 12.5pp above Ireland's 12.5%. The 201-country average is 22.6%: Ireland sits below it, Lesotho sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ireland | 23% | Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | +8 pp | Ireland higher |
Ireland has a VAT rate of 23%, 8pp above Lesotho's 15%. The 181-country average is 15%: Ireland sits above it, Lesotho matches the world average. Ireland's figure is dated 2026-03-06 and Lesotho's 2023-01-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| Lesotho | 0% | Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Ireland 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.