IT · EuropeLS · Africa
Italy vs Lesotho: tax rates compared
Between the two, Italy's income tax rate (47.2%) tops Lesotho's (30%) by 17.2pp. The 200-country average is 28%: both sit above it. Italy'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 | IT | LS | Difference |
|---|---|---|---|
| Income Tax | 47.2% | 30% | IT +17.2 pplargest gap |
| Corporate Tax | 27.8% | 25% | IT +2.8 pp |
| VAT | 22% | 15% | IT +7 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 47.2% | 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 | +17.2 pp | Italy higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 27.8% | 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 | +2.8 pp | Italy higher |
Between the two, Italy's corporate tax rate (27.8%) tops Lesotho's (25%) by 2.8pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Italy | 22% | Source: PWC Worldwide Tax Summaries — Italy (Corporate, Other taxes) · as of 2026-07-13 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | +7 pp | Italy higher |
Between the two, Italy's VAT rate (22%) tops Lesotho's (15%) by 7pp. The 181-country average is 15%: Italy sits above it, Lesotho matches the world average. Italy's figure is dated 2026-07-13 and Lesotho's 2023-01-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 0% | Source: Agenzia delle Entrate — IVIE, base imponibile e aliquota · as of 2024-01-01 |
| 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 — Italy and Lesotho both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Italy's figure is dated 2024-01-01 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.