LS · AfricaMV · Asia
Lesotho vs Maldives: tax rates compared
Between the two, Lesotho's income tax rate (30%) tops Maldives's (15%) by 15pp. The 200-country average is 28%: Lesotho sits above it, Maldives sits below it. Lesotho's figure is dated 2026-07-20 and Maldives's 2020-01-01, 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 | MV | Difference |
|---|---|---|---|
| Income Tax | 30% | 15% | LS +15 pplargest gap |
| Corporate Tax | 25% | 15% | LS +10 pp |
| VAT | 15% | 8% | LS +7 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 |
| Maldives | 15% | Source: Maldives Inland Revenue Authority (MIRA) — Individuals, Overview · as of 2020-01-01 |
| Difference | +15 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Maldives | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Lesotho higher |
Between the two, Lesotho's corporate tax rate (25%) tops Maldives's (15%) by 10pp. The 201-country average is 22.6%: Lesotho sits above it, Maldives sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Maldives | 8% | Source: Maldives Inland Revenue Authority (MIRA) — Goods and Services Tax (GST) Overview · as of 2023-01-01 |
| Difference | +7 pp | Lesotho higher |
Between the two, Lesotho's VAT rate (15%) tops Maldives's (8%) by 7pp. The 181-country average is 15%: Lesotho matches the world average, Maldives sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 0% | Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18 |
| Maldives | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 (content current as of 1 October 2025, published February 2026) — Maldives chapter · as of 2025-10-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Lesotho and Maldives both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Lesotho's figure is dated 2026-07-18 and Maldives's 2025-10-01, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.