Lesotho vs Nepal: 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
Nepal	30%	Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02
Difference	0 pp	displayed rates match

Corporate Tax

Corporate Tax, side by side

Country	Rate	Source
Lesotho	25%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Nepal	25%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference	0 pp	displayed rates match

Lesotho and Nepal share the same corporate tax rate: 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
Nepal	13%	Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01
Difference	+2 pp	Lesotho higher

Lesotho has a VAT rate of 15%, 2pp above Nepal's 13%. The 181-country average is 15%: Lesotho matches the world average, Nepal sits below it. Lesotho's figure is dated 2023-01-26 and Nepal's 2005-01-01, 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
Nepal	0%	Source: Inland Revenue Department, Nepal — official site (list of administered tax laws) · as of 2026-07-18
Difference	0 pp	displayed rates match

Lesotho and Nepal share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.