LS · AfricaPY · Americas
Lesotho vs Paraguay: tax rates compared
Between the two, Lesotho's income tax rate (30%) tops Paraguay's (10%) by 20pp. The 200-country average is 28%: Lesotho sits above it, Paraguay 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 | PY | Difference |
|---|---|---|---|
| Income Tax | 30% | 10% | LS +20 pplargest gap |
| Corporate Tax | 25% | 10% | LS +15 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 |
| Paraguay | 10% | Source: PWC Worldwide Tax Summaries — Paraguay (Individual, Taxes on personal income) · as of 2026-02-07 |
| Difference | +20 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Paraguay | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +15 pp | Lesotho higher |
Between the two, Lesotho's corporate tax rate (25%) tops Paraguay's (10%) by 15pp. The 201-country average is 22.6%: Lesotho sits above it, Paraguay sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Paraguay | 10% | Source: PWC Worldwide Tax Summaries — Paraguay (Corporate, Other taxes) · as of 2026-02-07 |
| Difference | +5 pp | Lesotho higher |
Between the two, Lesotho's VAT rate (15%) tops Paraguay's (10%) by 5pp. The 181-country average is 15%: Lesotho matches the world average, Paraguay sits below it. Lesotho's figure is dated 2023-01-26 and Paraguay's 2026-02-07, 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 |
| Paraguay | 0% | Source: PWC Worldwide Tax Summaries — Paraguay (Net wealth/worth tax rates) · as of 2026-02-07 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Lesotho and Paraguay 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.