LS · AfricaCG · Africa
Lesotho vs Republic of the Congo: tax rates compared
Between the two, Republic of the Congo's income tax rate (40%) tops Lesotho's (30%) by 10pp. The 200-country average is 28%: both sit above it. Lesotho's figure is dated 2026-07-20 and Republic of the Congo's 2025-12-10, 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 | CG | Difference |
|---|---|---|---|
| Income Tax | 30% | 40% | CG +10 pplargest gap |
| Corporate Tax | 25% | 28% | CG +3 pp |
| VAT | 15% | 18.9% | CG +3.9 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 |
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Difference | −10 pp | Republic of the Congo higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Republic of the Congo | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | Republic of the Congo higher |
Between the two, Republic of the Congo's corporate tax rate (28%) tops Lesotho's (25%) by 3pp. 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 |
| Republic of the Congo | 18.9% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10 |
| Difference | −3.9 pp | Republic of the Congo higher |
Between the two, Republic of the Congo's VAT rate (18.9%) tops Lesotho's (15%) by 3.9pp. The 181-country average is 15%: Lesotho matches the world average, Republic of the Congo sits above it. Lesotho's figure is dated 2023-01-26 and Republic of the Congo's 2025-12-10, 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 |
| Republic of the Congo | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-10 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Lesotho and Republic of the Congo both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Lesotho's figure is dated 2026-07-18 and Republic of the Congo's 2025-12-10, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.