Kenya vs Lesotho: tax rates compared

Income Tax

Income Tax, side by side

Country	Rate	Source
Kenya	35%	Source: PWC Worldwide Tax Summaries — Kenya (Individual, Taxes on personal income) · as of 2026-07-17
Lesotho	30%	Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20
Difference	+5 pp	Kenya higher

Corporate Tax

Corporate Tax, side by side

Country	Rate	Source
Kenya	30%	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	Kenya higher

Kenya has a corporate tax rate of 30%, 5pp above Lesotho's 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side

Country	Rate	Source
Kenya	16%	Source: PWC Worldwide Tax Summaries — Kenya (Corporate, Other taxes) · as of 2026-07-17
Lesotho	15%	Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26
Difference	+1 pp	Kenya higher

Kenya has a VAT rate of 16%, 1pp above Lesotho's 15%. The 181-country average is 15%: Kenya sits above it, Lesotho matches the world average. Kenya's figure is dated 2026-07-17 and Lesotho's 2023-01-26, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side

Country	Rate	Source
Kenya	0%	Source: Kenya Revenue Authority — Types of Taxes (Individual) · as of 2026-07-18
Lesotho	0%	Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18
Difference	0 pp	displayed rates match

Kenya and Lesotho share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.