LS · AfricaRU · Europe
Lesotho vs Russia: tax rates compared
Lesotho's income tax rate is 8pp higher than Russia's (30% vs 22%). The 200-country average is 28%: Lesotho sits above it, Russia 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 | RU | Difference |
|---|---|---|---|
| Income Tax | 30% | 22% | LS +8 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 22% | RU +7 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 |
| Russia | 22% | Source: KonsultantPlus — Tax Code of the Russian Federation (Part Two), Article 224, Tax Rates · as of 2026-07-04 |
| Difference | +8 pp | Lesotho higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Russia | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Lesotho's corporate tax rate is identical to Russia's — both sit at 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 |
| Russia | 22% | Source: Federal Tax Service of Russia (FNS) — VAT rate transition guidance · as of 2026-01-01 |
| Difference | −7 pp | Russia higher |
Russia's VAT rate is 7pp higher than Lesotho's (22% vs 15%). The 181-country average is 15%: Lesotho matches the world average, Russia sits above it. Lesotho's figure is dated 2023-01-26 and Russia's 2026-01-01, 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 |
| Russia | 0% | Source: Tax Code of the Russian Federation, Part Two (official consolidated text via KonsultantPlus legal reference database) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Lesotho's wealth tax rate is identical to Russia'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.