LS · AfricaNO · Europe
Lesotho vs Norway: tax rates compared
Between the two, Norway's income tax rate (39.7%) tops Lesotho's (30%) by 9.7pp. The 200-country average is 28%: both sit above it. Lesotho's figure is dated 2026-07-20 and Norway'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 | NO | Difference |
|---|---|---|---|
| Income Tax | 30% | 39.7% | NO +9.7 pp |
| Corporate Tax | 25% | 22% | LS +3 pp |
| VAT | 15% | 25% | NO +10 pplargest gap |
| Wealth Tax | 0% | 1.1% | NO +1.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 30% | Source: Revenue Services Lesotho — Employees' Tax (Pay As You Earn) · as of 2026-07-20 |
| Norway | 39.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −9.7 pp | Norway higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Norway | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +3 pp | Lesotho higher |
Between the two, Lesotho's corporate tax rate (25%) tops Norway's (22%) by 3pp. The 201-country average is 22.6%: Lesotho sits above it, Norway sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Norway | 25% | Source: PWC Worldwide Tax Summaries — Norway (Corporate, Other taxes) · as of 2026-06-25 |
| Difference | −10 pp | Norway higher |
Between the two, Norway's VAT rate (25%) tops Lesotho's (15%) by 10pp. The 181-country average is 15%: Lesotho matches the world average, Norway sits above it. Lesotho's figure is dated 2023-01-26 and Norway's 2026-06-25, 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 |
| Norway | 1.1% | Source: Skatteetaten (Norwegian Tax Administration) — Wealth tax rates · as of 2026-01-01 |
| Difference | −1.1 pp | Norway higher |
Between the two, Norway's wealth tax rate (1.1%) tops Lesotho's (0%) by 1.1pp. The 193-country average is 0.1%: Lesotho sits below it, Norway sits above it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.