KZ · AsiaLS · Africa
Kazakhstan vs Lesotho: tax rates compared
Between the two, Lesotho's income tax rate (30%) tops Kazakhstan's (15%) by 15pp. The 200-country average is 28%: Kazakhstan sits below it, Lesotho sits 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 | KZ | LS | Difference |
|---|---|---|---|
| Income Tax | 15% | 30% | LS +15 pplargest gap |
| Corporate Tax | 20% | 25% | LS +5 pp |
| VAT | 16% | 15% | KZ +1 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kazakhstan | 15% | Source: PWC Worldwide Tax Summaries — Kazakhstan (Individual, Taxes on personal income) · as of 2026-02-02 |
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Difference | −15 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kazakhstan | 20% | 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 | −5 pp | Lesotho higher |
Between the two, Lesotho's corporate tax rate (25%) tops Kazakhstan's (20%) by 5pp. The 201-country average is 22.6%: Kazakhstan sits below it, Lesotho sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Kazakhstan | 16% | Source: PWC Worldwide Tax Summaries — Kazakhstan (Corporate, Other taxes) · as of 2026-04-03 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | +1 pp | Kazakhstan higher |
Between the two, Kazakhstan's VAT rate (16%) tops Lesotho's (15%) by 1pp. The 181-country average is 15%: Kazakhstan sits above it, Lesotho matches the world average. Kazakhstan's figure is dated 2026-04-03 and Lesotho's 2023-01-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kazakhstan | 0% | Source: PWC Worldwide Tax Summaries — Kazakhstan (Individual, Other taxes) · as of 2026-02-02 |
| 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 — Kazakhstan and Lesotho both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.