LS · AfricaRW · Africa
Lesotho vs Rwanda: tax rates compared
Lesotho and Rwanda share the same income tax rate: 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 | RW | Difference |
|---|---|---|---|
| Income Tax | 30% | 30% | match |
| Corporate Tax | 25% | 28% | RW +3 pplargest gap |
| VAT | 15% | 18% | RW +3 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 |
| Rwanda | 30% | Source: Rwanda Revenue Authority — Calculate PAYE · as of 2026-07-20 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Lesotho | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Rwanda | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | Rwanda higher |
Rwanda has a corporate tax rate of 28%, 3pp 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 |
| Rwanda | 18% | Source: PWC Worldwide Tax Summaries — Rwanda (Corporate, Other taxes) · as of 2026-02-18 |
| Difference | −3 pp | Rwanda higher |
Rwanda has a VAT rate of 18%, 3pp above Lesotho's 15%. The 181-country average is 15%: Lesotho matches the world average, Rwanda sits above it. Lesotho's figure is dated 2023-01-26 and Rwanda's 2026-02-18, 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 |
| Rwanda | 0% | Source: PWC Worldwide Tax Summaries — Rwanda (Individual, Other taxes) · as of 2026-02-18 |
| Difference | 0 pp | displayed rates match |
Lesotho and Rwanda 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.