LS · AfricaNL · Europe
Lesotho vs Netherlands: tax rates compared
Netherlands has an income tax rate of 49.5%, 19.5pp above Lesotho's 30%. The 200-country average is 28%: both sit above it. Lesotho's figure is dated 2026-07-20 and Netherlands's 2025-01-01, 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 | NL | Difference |
|---|---|---|---|
| Income Tax | 30% | 49.5% | NL +19.5 pplargest gap |
| Corporate Tax | 25% | 25.8% | NL +0.8 pp |
| VAT | 15% | 21% | NL +6 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 |
| Netherlands | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −19.5 pp | Netherlands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Netherlands | 25.8% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −0.8 pp | Netherlands higher |
Netherlands has a corporate tax rate of 25.8%, 0.8pp above Lesotho's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Netherlands | 21% | Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | −6 pp | Netherlands higher |
Netherlands has a VAT rate of 21%, 6pp above Lesotho's 15%. The 181-country average is 15%: Lesotho matches the world average, Netherlands sits above it. Lesotho's figure is dated 2023-01-26 and Netherlands's 2026-05-29, 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 |
| Netherlands | 0% | Source: Belastingdienst — Box 3 (income from savings and investments) · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Lesotho and Netherlands share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Lesotho's figure is dated 2026-07-18 and Netherlands's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.