LS · AfricaPG · Oceania
Lesotho vs Papua New Guinea: tax rates compared
Papua New Guinea has an income tax rate of 42%, 12pp above Lesotho's 30%. The 200-country average is 28%: both sit above 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 | PG | Difference |
|---|---|---|---|
| Income Tax | 30% | 42% | PG +12 pplargest gap |
| Corporate Tax | 25% | 30% | PG +5 pp |
| VAT | 15% | 10% | LS +5 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 |
| Papua New Guinea | 42% | Source: PWC Worldwide Tax Summaries — Papua New Guinea (Individual, Taxes on personal income) · as of 2026-03-27 |
| Difference | −12 pp | Papua New Guinea higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Papua New Guinea | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Papua New Guinea higher |
Papua New Guinea has a corporate tax rate of 30%, 5pp 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 |
| Papua New Guinea | 10% | Source: PWC Worldwide Tax Summaries — Papua New Guinea (Corporate, Other taxes) · as of 2026-03-27 |
| Difference | +5 pp | Lesotho higher |
Lesotho has a VAT rate of 15%, 5pp above Papua New Guinea's 10%. The 181-country average is 15%: Lesotho matches the world average, Papua New Guinea sits below it. Lesotho's figure is dated 2023-01-26 and Papua New Guinea's 2026-03-27, 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 |
| Papua New Guinea | 0% | Source: PWC Worldwide Tax Summaries — Papua New Guinea (Individual, Other taxes) · as of 2026-03-27 |
| Difference | 0 pp | displayed rates match |
Lesotho and Papua New Guinea 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.