KI · OceaniaLS · Africa
Kiribati vs Lesotho: tax rates compared
Kiribati and Lesotho share the same income tax rate: 30%. The 200-country average is 28%: both sit above it. Kiribati's figure is dated 2014-01-01 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 | KI | LS | Difference |
|---|---|---|---|
| Income Tax | 30% | 30% | match |
| Corporate Tax | 35% | 25% | KI +10 pplargest gap |
| VAT | 12.5% | 15% | LS +2.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 30% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2014-01-01 |
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 35% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2001-01-01 |
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Kiribati higher |
Kiribati has a corporate tax rate of 35%, 10pp above Lesotho's 25%. The 201-country average is 22.6%: both sit above it. Kiribati's figure is dated 2001-01-01 and Lesotho's 2025-01-01, so the two rates come from different data vintages.
VAT
| Country | Rate | Source |
|---|---|---|
| Kiribati | 12.5% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Guidelines and Obligations of VAT Registered Businesses · as of 2024-05-31 |
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Difference | −2.5 pp | Lesotho higher |
Lesotho has a VAT rate of 15%, 2.5pp above Kiribati's 12.5%. The 181-country average is 15%: Kiribati sits below it, Lesotho matches the world average. Kiribati's figure is dated 2024-05-31 and Lesotho's 2023-01-26, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 0% | Source: Kiribati Ministry of Finance and Economic Development — Taxation · 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 |
Kiribati 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.