LS · AfricaNZ · Oceania
Lesotho vs New Zealand: tax rates compared
New Zealand has an income tax rate of 39%, 9pp above Lesotho's 30%. The 200-country average is 28%: both sit above it. Lesotho's figure is dated 2026-07-20 and New Zealand'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 | NZ | Difference |
|---|---|---|---|
| Income Tax | 30% | 39% | NZ +9 pplargest gap |
| Corporate Tax | 25% | 28% | NZ +3 pp |
| VAT | 15% | 15% | match |
| 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 |
| New Zealand | 39% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −9 pp | New Zealand higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| New Zealand | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | New Zealand higher |
New Zealand has a corporate tax rate of 28%, 3pp 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 |
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Lesotho and New Zealand share the same VAT rate: 15%. The 181-country average is 15%: Lesotho matches the world average, New Zealand matches the world average. Lesotho's figure is dated 2023-01-26 and New Zealand's 2026-07-06, 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 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Lesotho and New Zealand share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.