LS · AfricaLR · Africa
Lesotho vs Liberia: tax rates compared
Lesotho's income tax rate is 5pp higher than Liberia's (30% vs 25%). The 200-country average is 28%: Lesotho sits above it, Liberia sits below it.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | LS | LR | Difference |
|---|---|---|---|
| Income Tax | 30% | 25% | LS +5 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Liberia | 25% | Source: PWC Worldwide Tax Summaries — Liberia, Republic of (Individual, Taxes on personal income) · as of 2026-01-14 |
| Difference | +5 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Liberia | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Lesotho's corporate tax rate is identical to Liberia's — both sit at 25%. The 201-country average is 22.6%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 0% | Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18 |
| Liberia | 0% | Source: PWC Worldwide Tax Summaries — Liberia, Republic of (Individual, Other taxes) · as of 2026-01-14 |
| Difference | 0 pp | displayed rates match |
Lesotho's wealth tax rate is identical to Liberia's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Capital Gains Tax, Crypto Tax.