LS · AfricaRO · Europe
Lesotho vs Romania: tax rates compared
Lesotho's income tax rate is 20pp higher than Romania's (30% vs 10%). The 200-country average is 28%: Lesotho sits above it, Romania 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 | RO | Difference |
|---|---|---|---|
| Income Tax | 30% | 10% | LS +20 pplargest gap |
| Corporate Tax | 25% | 16% | LS +9 pp |
| VAT | 15% | 21% | RO +6 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 |
| Romania | 10% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Taxes on personal income) · as of 2026-03-30 |
| Difference | +20 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Romania | 16% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +9 pp | Lesotho higher |
Lesotho's corporate tax rate is 9pp higher than Romania's (25% vs 16%). The 201-country average is 22.6%: Lesotho sits above it, Romania sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Lesotho | 15% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Lesotho · as of 2023-01-26 |
| Romania | 21% | Source: PWC Worldwide Tax Summaries — Romania (Corporate, Significant developments) · as of 2026-03-30 |
| Difference | −6 pp | Romania higher |
Romania's VAT rate is 6pp higher than Lesotho's (21% vs 15%). The 181-country average is 15%: Lesotho matches the world average, Romania sits above it. Lesotho's figure is dated 2023-01-26 and Romania's 2026-03-30, 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 |
| Romania | 0% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Other taxes) · as of 2026-03-30 |
| Difference | 0 pp | displayed rates match |
Lesotho's wealth tax rate is identical to Romania's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.