LS · Africa ↔ MV · Asia
Lesotho vs Maldives: tax rates compared
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.
Verified data covers two of the six tracked tax types for both countries; every rate below is cited to its source and dated.
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 higherlargest gap on this page |
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: Income Tax, VAT, Capital Gains Tax, Crypto Tax.