Lesotho vs Malta: tax rates compared

Income Tax

Income Tax, side by side

Country	Rate	Source
Lesotho	30%	Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20
Malta	35%	Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01
Difference	−5 pp	Malta higher

Corporate Tax

Corporate Tax, side by side

Country	Rate	Source
Lesotho	25%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Malta	35%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference	−10 pp	Malta higher

Malta's corporate tax rate is 10pp higher than Lesotho's (35% vs 25%). The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side

Country	Rate	Source
Lesotho	15%	Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26
Malta	18%	Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19
Difference	−3 pp	Malta higher

Malta's VAT rate is 3pp higher than Lesotho's (18% vs 15%). The 181-country average is 15%: Lesotho matches the world average, Malta sits above it. Lesotho's figure is dated 2023-01-26 and Malta's 2026-02-19, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side

Country	Rate	Source
Lesotho	0%	Source: Revenue Services Lesotho — official site (tax categories) · as of 2026-07-18
Malta	0%	Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-19
Difference	0 pp	displayed rates match

Lesotho's wealth tax rate is identical to Malta's — both sit at 0%. The 193-country average is 0.1%: both sit below it.