LS · AfricaLT · Europe
Lesotho vs Lithuania: tax rates compared
Lithuania has an income tax rate of 32%, 2pp above Lesotho's 30%. The 200-country average is 28%: both sit above it. Lesotho's figure is dated 2026-07-20 and Lithuania's 2025-01-01, 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 | LS | LT | Difference |
|---|---|---|---|
| Income Tax | 30% | 32% | LT +2 pp |
| Corporate Tax | 25% | 16% | LS +9 pplargest gap |
| VAT | 15% | 21% | LT +6 pp |
| 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 |
| Lithuania | 32% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −2 pp | Lithuania higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Lithuania | 16% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +9 pp | Lesotho higher |
Lesotho has a corporate tax rate of 25%, 9pp above Lithuania's 16%. The 201-country average is 22.6%: Lesotho sits above it, Lithuania sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Lithuania | 21% | Source: PWC Worldwide Tax Summaries — Lithuania (Corporate, Other taxes) · as of 2026-03-10 |
| Difference | −6 pp | Lithuania higher |
Lithuania has a VAT rate of 21%, 6pp above Lesotho's 15%. The 181-country average is 15%: Lesotho matches the world average, Lithuania sits above it. Lesotho's figure is dated 2023-01-26 and Lithuania's 2026-03-10, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 0% | Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18 |
| Lithuania | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-03-10 |
| Difference | 0 pp | displayed rates match |
Lesotho and Lithuania 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.