LS · AfricaMG · Africa
Lesotho vs Madagascar: tax rates compared
Lesotho's income tax rate is 5pp higher than Madagascar's (30% vs 25%). The 200-country average is 28%: Lesotho sits above it, Madagascar sits below 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 | LS | MG | Difference |
|---|---|---|---|
| Income Tax | 30% | 25% | LS +5 pplargest gap |
| Corporate Tax | 25% | 20% | LS +5 pp |
| VAT | 15% | 20% | MG +5 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 |
| Madagascar | 25% | Source: Ministère de l'Économie et des Finances (Madagascar) — Loi n° 2025-021 portant Loi de Finances pour 2026, Article 01.03.16 · as of 2026-01-01 |
| Difference | +5 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Madagascar | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Lesotho higher |
Lesotho's corporate tax rate is 5pp higher than Madagascar's (25% vs 20%). The 201-country average is 22.6%: Lesotho sits above it, Madagascar sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Madagascar | 20% | Source: PWC Worldwide Tax Summaries — Madagascar (Corporate, Other taxes) · as of 2025-11-18 |
| Difference | −5 pp | Madagascar higher |
Madagascar's VAT rate is 5pp higher than Lesotho's (20% vs 15%). The 181-country average is 15%: Lesotho matches the world average, Madagascar sits above it. Lesotho's figure is dated 2023-01-26 and Madagascar's 2025-11-18, 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 |
| Madagascar | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-11-18 |
| Difference | 0 pp | displayed rates match |
Lesotho's wealth tax rate is identical to Madagascar's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Lesotho's figure is dated 2026-07-18 and Madagascar's 2025-11-18, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.