LS · AfricaNG · Africa
Lesotho vs Nigeria: tax rates compared
Between the two, Lesotho's income tax rate (30%) tops Nigeria's (25%) by 5pp. The 200-country average is 28%: Lesotho sits above it, Nigeria sits below it.
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 | NG | Difference |
|---|---|---|---|
| Income Tax | 30% | 25% | LS +5 pp |
| Corporate Tax | 25% | 30% | NG +5 pp |
| VAT | 15% | 7.5% | LS +7.5 pplargest gap |
| 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 |
| Nigeria | 25% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Taxes on personal income) · as of 2026-05-29 |
| Difference | +5 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nigeria | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Nigeria higher |
Between the two, Nigeria's corporate tax rate (30%) tops Lesotho's (25%) by 5pp. 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 |
| Nigeria | 7.5% | Source: PWC Worldwide Tax Summaries — Nigeria (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | +7.5 pp | Lesotho higher |
Between the two, Lesotho's VAT rate (15%) tops Nigeria's (7.5%) by 7.5pp. The 181-country average is 15%: Lesotho matches the world average, Nigeria sits below it. Lesotho's figure is dated 2023-01-26 and Nigeria'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 |
| Nigeria | 0% | Source: PWC Worldwide Tax Summaries — Nigeria (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Lesotho and Nigeria both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.